https://www.taxtmi.com/caselaws?id=787489 Garnishee attachment in relation to a disputed GST recovery should be suspended where the taxpayer has offered to furnish supporting credit notes and returns and there is no reasonable apprehension of evasion. The article prescribes that the taxpayer must supply outstanding documents within a short, specified period and the tax authority must expeditiously consider those submissions within a defined timeframe before enforcing bank attachment. The approach rests on proportionality and procedural fairness: interim enforcement is inappropriate absent urgent risk, and expedited administrative consideration protects the taxpayer's banking operations pending final decision. en-us Thu, 12 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787489 Garnishee attachment in relation to a disputed GST recovery should be suspended where the taxpayer has offered to furnish supporting credit notes and returns and there is no reasonable apprehension of evasion. The article prescribes that the taxpayer must supply outstanding documents within a short, specified period and the tax authority must expeditiously consider those submissions within a defined timeframe before enforcing bank attachment. The approach rests on proportionality and procedural fairness: interim enforcement is inappropriate absent urgent risk, and expedited administrative consideration protects the taxpayer's banking operations pending final decision. Case-Laws GST Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787489