https://www.taxtmi.com/caselaws?id=309403 A writ petition challenging a garnishee notice under Section 39 of the Puducherry Value Added Tax Act, 2007 was held not maintainable because the underlying assessment order had already been passed and was not challenged. The garnishee notice was treated as a consequential recovery step flowing from that assessment, so the proper remedy was to challenge the assessment order before the appropriate forum. The Court also stated that no prior notice was required before issuing a garnishee notice under Section 39. As a result, the writ challenge to the recovery notice failed. en-us Tue, 10 Sep 2019 00:00:00 +0530 Wed, 30 Aug 2023 23:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309403 A writ petition challenging a garnishee notice under Section 39 of the Puducherry Value Added Tax Act, 2007 was held not maintainable because the underlying assessment order had already been passed and was not challenged. The garnishee notice was treated as a consequential recovery step flowing from that assessment, so the proper remedy was to challenge the assessment order before the appropriate forum. The Court also stated that no prior notice was required before issuing a garnishee notice under Section 39. As a result, the writ challenge to the recovery notice failed. Case-Laws VAT and Sales Tax Tue, 10 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309403