https://www.taxtmi.com/caselaws?id=436379 A garnishee-type direction cannot compel a person to pay the Revenue an amount not shown to be due and payable to the alleged debtor. The High Court found no material establishing that the petitioner owed the stated sum to the third party, and the settlement indicated only a much smaller contingent amount payable upon invoice issuance. The direction requiring payment of the entire amount was therefore unsustainable and was set aside, while the Revenue was left free to take lawful steps to protect its interests. en-us Wed, 29 Mar 2023 00:00:00 +0530 Thu, 19 Oct 2023 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436379 A garnishee-type direction cannot compel a person to pay the Revenue an amount not shown to be due and payable to the alleged debtor. The High Court found no material establishing that the petitioner owed the stated sum to the third party, and the settlement indicated only a much smaller contingent amount payable upon invoice issuance. The direction requiring payment of the entire amount was therefore unsustainable and was set aside, while the Revenue was left free to take lawful steps to protect its interests. Case-Laws Service Tax Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436379