2023 (4) TMI 1266

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...., Mr. V. Kothari. ORDER Heard learned Advocates appearing for the parties. 2. By this writ petition, petitioner has challenged the impugned garnishee notice dated 13th February, 2023, as appears at page 63 of the writ petition as a step for recovery of the interest demand arising out of the adjudication order in original against which according to the petitioner he has filed the appeal an....

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....y of the order sheets containing the reasons for taking recourse to proviso to Section 78 of the aforesaid Act and on perusal of the same I find that department has recorded some reasons for taking recourse to proviso 78 of the Act. 4. Mr. Mazumder, learned Advocate appearing for the petitioner submits that before forming opinion or reasons for taking recourse to proviso Section 78 of the afore....