https://www.taxtmi.com/caselaws?id=796204 Garnishee recovery action should not proceed without considering the taxpayer's reply, providing a personal hearing, and adjudicating disputed tax and input-tax-credit figures. Material discrepancies in outward supplies, tax liability, inward supplies, input tax credit, net tax payable and tax paid require reasoned determination before coercive recovery, given the serious civil consequences of a garnishee notice. The notice was required to remain in abeyance pending a fresh hearing and reasoned adjudication. en-us Thu, 23 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796204 Garnishee recovery action should not proceed without considering the taxpayer's reply, providing a personal hearing, and adjudicating disputed tax and input-tax-credit figures. Material discrepancies in outward supplies, tax liability, inward supplies, input tax credit, net tax payable and tax paid require reasoned determination before coercive recovery, given the serious civil consequences of a garnishee notice. The notice was required to remain in abeyance pending a fresh hearing and reasoned adjudication. Case-Laws GST Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796204