Garnishee Order Quashed: Orissa HC Cites Lack of Notice

Iron Cementics India Pvt. Ltd. Vs Assistant Commissioner Central Tax (Orissa High Court) The Orissa High Court addressed a petition filed by Iron Cementics India Pvt. Ltd., challenging an order in original dated 7th April 2022. The petitioner’s counsel argued that the company became aware of the order only upon receiving notification from their bank, which had received a garnishee order. The petitioner emphasized that they were not given any prior notice during the proceedings that led to the impugned order. Additionally, they presented evidence of having paid the demanded tax through a ...