https://www.taxtmi.com/caselaws?id=407583 The court found in favor of the petitioner, an infrastructure development company, in a case involving the validity and modification of a Garnishee Notice issued by GST authorities to recover Service Tax dues. The court held that the refusal to amend the notice was arbitrary and directed the respondents to modify it to reflect the reduced liability under the SVLDRS scheme. The court criticized the respondents for not facilitating the petitioner's benefit from the scheme and declared the appropriation of Income Tax refund towards Service Tax dues as illegal. The court granted relief to the petitioner, including the release of the balance refund amount with interest and imposed costs on the respondents. en-us Wed, 28 Apr 2021 00:00:00 +0530 Sat, 28 Mar 2026 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407583 The court found in favor of the petitioner, an infrastructure development company, in a case involving the validity and modification of a Garnishee Notice issued by GST authorities to recover Service Tax dues. The court held that the refusal to amend the notice was arbitrary and directed the respondents to modify it to reflect the reduced liability under the SVLDRS scheme. The court criticized the respondents for not facilitating the petitioner's benefit from the scheme and declared the appropriation of Income Tax refund towards Service Tax dues as illegal. The court granted relief to the petitioner, including the release of the balance refund amount with interest and imposed costs on the respondents. Case-Laws Service Tax Wed, 28 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407583