Garnishee Action Invalid Without Examining Return Mismatch Explanation: Bombay HC

Wipro Limited Vs State of Maharashtra (Bombay High Court) Garnishee proceedings cannot be invoked prematurely without examining the taxpayer’s explanation regarding return mismatches: Bombay High Court In a significant move for corporate taxpayers, the Bombay High Court recently stepped in to protect Wipro Limited from what it deemed “disproportionate” recovery actions by the GST department. The case serves as a crucial reminder that procedural automation cannot override the principles of natural justice and fair play. Facts of the case: In this case, the petitioner challenged re...