2024 (8) TMI 508

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....espondent ORDER Garnishee order dated 13-3-2024 is subject to challenge in the writ petition and the petitioner also seeks refund of amounts appropriated from the petitioner's bank account pursuant to such garnishee order. 2. By order dated 11-12-2023, the tax demand against the petitioner was confirmed and penalty was also imposed. After paying the tax liability under the said order, the petit....

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....t. He submits that the garnishee order was issued before the appeal was filed and the amounts were also appropriated before the appeal was registered. 5. Since an appeal is pending before the appellate authority, the entitlement of the petitioner to refund of the penalty amount is dependent on the petitioner succeeding in such appeal. Therefore, at this juncture, refund of such amount cannot be o....