https://www.taxtmi.com/caselaws?id=787489 Garnishee recovery action should be withdrawn where a taxpayer is ready to provide supporting documents, the authority has not completed consideration of explanations and materials, and there is no reasonable apprehension of evasion. The bank-account hold was treated as disproportionate pending examination of credit notes, return filings and other evidence relating to the disputed GST recovery demand. The taxpayer must furnish outstanding documents within the prescribed period, and the tax authority must consider them and decide recovery within the stipulated timeframe. Withdrawal of the garnishee notice preserves banking operations pending that 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2026 08:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787489 Garnishee recovery action should be withdrawn where a taxpayer is ready to provide supporting documents, the authority has not completed consideration of explanations and materials, and there is no reasonable apprehension of evasion. The bank-account hold was treated as disproportionate pending examination of credit notes, return filings and other evidence relating to the disputed GST recovery demand. The taxpayer must furnish outstanding documents within the prescribed period, and the tax authority must consider them and decide recovery within the stipulated timeframe. Withdrawal of the garnishee notice preserves banking operations pending that decision. Case-Laws GST Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787489