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    <title>2023 (4) TMI 1266 - CALCUTTA HIGH COURT</title>
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    <description>HC examined a writ petition challenging a garnishee notice for tax interest recovery under WBGST Act. The court stayed the notice, directing petitioner to pay 20% of the interest and mandating the Appellate Authority to resolve the appeal within six weeks. Recovery of the remaining amount was made contingent on the appeal&#039;s final outcome, ensuring procedural fairness while partially protecting the department&#039;s recovery rights.</description>
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      <description>HC examined a writ petition challenging a garnishee notice for tax interest recovery under WBGST Act. The court stayed the notice, directing petitioner to pay 20% of the interest and mandating the Appellate Authority to resolve the appeal within six weeks. Recovery of the remaining amount was made contingent on the appeal&#039;s final outcome, ensuring procedural fairness while partially protecting the department&#039;s recovery rights.</description>
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