https://www.taxtmi.com/caselaws?id=794746 Under the GST recovery framework, garnishee action for a mismatch between outward supplies and the return cannot be initiated without first following the mandatory pre-recovery intimation procedure under Rule 88C, including FORM GST DRC-01B and an opportunity to respond; the notice was therefore unsustainable and set aside. The explanation inserted in Section 75(12) was treated as clarificatory, meaning "self-assessed tax" includes tax payable on outward supplies not reflected in the return, and it did not create any new substantive liability. Recovery may proceed afresh only in accordance with the prescribed procedure. en-us Wed, 17 Jun 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794746 Under the GST recovery framework, garnishee action for a mismatch between outward supplies and the return cannot be initiated without first following the mandatory pre-recovery intimation procedure under Rule 88C, including FORM GST DRC-01B and an opportunity to respond; the notice was therefore unsustainable and set aside. The explanation inserted in Section 75(12) was treated as clarificatory, meaning "self-assessed tax" includes tax payable on outward supplies not reflected in the return, and it did not create any new substantive liability. Recovery may proceed afresh only in accordance with the prescribed procedure. Case-Laws GST Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794746