GVAT: Garnishee proceeding cannot be initiated without notice to concerned person

Shakti Cotton Pvt. Ltd. Vs Commercial Tax Officer (Gujarat High Court) Proceedings under Section 44 of the GVAT Act are in the nature of garnishee proceedings, i.e. attachment of a debt by means of which judgment-creditor is enabled to reach the money due from the judgment-debtor, which is in the hands of a third person. Issuance of a notice in writing to the person from whom the money is due and may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee to pay the same to the Assessing Officer is a sine qua non for initiating the pr...