https://www.taxtmi.com/caselaws?id=793715 A garnishee notice for recovery of interest and penalty was set aside because Form GST DRC-07 did not reflect the interest and penalty confirmed in the adjudication order, creating a mismatch between the operative order and the recovery record. The Court held that coercive recovery could not proceed on a demand not supported by the summary order as it stood. The revenue authorities were permitted to rectify Form GST DRC-07 so that it conformed to the adjudication order, and the petitioner was left free to pursue lawful remedies thereafter. en-us Thu, 18 Jun 2026 00:00:00 +0530 Mon, 22 Jun 2026 08:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793715 A garnishee notice for recovery of interest and penalty was set aside because Form GST DRC-07 did not reflect the interest and penalty confirmed in the adjudication order, creating a mismatch between the operative order and the recovery record. The Court held that coercive recovery could not proceed on a demand not supported by the summary order as it stood. The revenue authorities were permitted to rectify Form GST DRC-07 so that it conformed to the adjudication order, and the petitioner was left free to pursue lawful remedies thereafter. Case-Laws GST Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793715