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    <title>2022 (7) TMI 1020 - CALCUTTA HIGH COURT</title>
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    <description>HC dismissed the writ petition challenging garnishee proceedings initiated to recover demand based on an adjudication order. The court held that since petitioner had not filed any appeal against the original adjudication order, the officer was duty-bound to take steps for realizing the demand. The court emphasized that assessment orders cannot be disregarded unless relief is granted by a higher authority through proper appeal channels, making the garnishee proceedings justified.</description>
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      <description>HC dismissed the writ petition challenging garnishee proceedings initiated to recover demand based on an adjudication order. The court held that since petitioner had not filed any appeal against the original adjudication order, the officer was duty-bound to take steps for realizing the demand. The court emphasized that assessment orders cannot be disregarded unless relief is granted by a higher authority through proper appeal channels, making the garnishee proceedings justified.</description>
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