https://www.taxtmi.com/caselaws?id=796640 Representations on the computation of interest on self-assessed tax and the effect of Electronic Cash Ledger amounts must be decided before coercive recovery under garnishee notices. As divergent judicial views existed and the competent respondent had not adjudicated the representations, the substantive merits of the interest computation and garnishee proceedings were left open. The respondent must issue a reasoned decision within six weeks, and no precipitative recovery action may be taken under the impugned notices until that decision is communicated. en-us Wed, 05 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796640 Representations on the computation of interest on self-assessed tax and the effect of Electronic Cash Ledger amounts must be decided before coercive recovery under garnishee notices. As divergent judicial views existed and the competent respondent had not adjudicated the representations, the substantive merits of the interest computation and garnishee proceedings were left open. The respondent must issue a reasoned decision within six weeks, and no precipitative recovery action may be taken under the impugned notices until that decision is communicated. Case-Laws GST Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796640