https://www.taxtmi.com/caselaws?id=441027 Contempt requires clear, intentional disobedience of a court order; a departmental communication and garnishee notice that do not obstruct sale of the secured asset or prevent recovery by the secured creditor will not amount to wilful breach. On the facts described, the earlier order had recognised the secured creditor's position and permitted realisation from the secured asset, while the impugned notice did not frustrate those rights or disclose deliberate non-compliance. The surrounding conduct and circumstances also negatived any bona fide basis for contempt. The petition was therefore rejected and contempt proceedings were declined. en-us Wed, 26 Jul 2023 00:00:00 +0530 Tue, 01 Aug 2023 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441027 Contempt requires clear, intentional disobedience of a court order; a departmental communication and garnishee notice that do not obstruct sale of the secured asset or prevent recovery by the secured creditor will not amount to wilful breach. On the facts described, the earlier order had recognised the secured creditor's position and permitted realisation from the secured asset, while the impugned notice did not frustrate those rights or disclose deliberate non-compliance. The surrounding conduct and circumstances also negatived any bona fide basis for contempt. The petition was therefore rejected and contempt proceedings were declined. Case-Laws VAT and Sales Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441027