2022 (8) TMI 1327

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..... V. Kothari. ORDER Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned garnishee order dated 23rd March, 2022 issued by the respondent Sales Tax Officer concerned for realization of the demand in question arising out of the assessment order passed on 29th June, 2012 against which petitioner had filed appeal before the appellate....

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....proceeding. I am not convinced with the submission of the petitioner. Petitioner should have been vigilant about its right when it knew that if it did not get any relief before the revisional authority, adjudicating authority under the statute are bound to take steps for realization of the demand arising out the assessment order. Such type of casual submission made on behalf of the petitioner i....