Central Goods and Services Tax Act, 2017, Section 107 -- Appeal - Order of assessment - Petitioner paid the 10% of disputed tax as required u/s 107 of the Act - No further tax can be recovered from petitioner in pursuance of order of assessment under appeal - In such circumstances, continuation of order of attachment and Garnishee is clearly impermissible and held, set..........
Civil Procedure Code, 1908, Order 21, Rule 46, 46A -- Notice to garnishee - Executing Court should first attach the debt U.O.21.R.46 CPC before proceeding to pass order U.O.21.R.46-A CPC...........
Civil Procedure Code, 1908, Section 64, Order 21, Rule 52 -- Execution - Attachment of property - Property in question mortgaged subsequent to date of attachment order of Court - Therefore, any payment to JDs of any debt, dividend or other monies contrary to such attachment shall be void as against all claims enforceable under attachment - Garnishee bank directed to..........
Civil Procedure Code, 1908, Section 39(1)(a), (4) -- Execution - `Any person' - Petitioner who is garnishee, can be termed as `any person' occurring in S.39(4) CPC...........
Civil Procedure Code, 1908, Section 39(1)(a), (4) -- Execution - Transfer of decree - JD and petitioner/garnishee both residing and having its office at Cochin i.e outside the jurisdiction of Court which passed the decree - Amount that is ordered to be sent for execution petition is also lying in the credit of petitioner at Cochin - Decree held, transferred to Court of..........
Civil Procedure Code, 1908, Order 21, Rule 46A -- Notice to Garnishee - Violation of Court's order of attachment by Garnishee - Recovery suit - In pursuance of notice issued, garnishee has to appear before Court and has to obtain clarification of order for safeguarding its interest, as per O.21.R.46-A CPC - In the absence of such a procedure being adopted by garnishee,..........
Civil Procedure Code, 1908, Order 39, Rule 2-A -- Amount due by a garnishee, if disputed has to be determined as if it was an issue in the suit and the court can by an appropriate order determine the extent of liability of the garnishee - In the instant case there was no adjudication of the amount payable by FCI - Plaintiff bank having no complaint or grievance -..........
Civil Procedure Code, 1908, Order 21, Rule 46(B) -- Executing Court - Power of - Execution of money decree - O.21.R.46-B authorises Executing Court to direct garnishee (Bank) to pay "amount due from him (garnishee) to judgment-debtor" - Under circumstances direction given to create liability for bank, rather than to pay any debt amount or deposit amount of judgment-debtor..........
Civil Procedure Code, 1908, Order 21, Rule 46, Civil Procedure Code, 1908, Order 38, Rule 5, 6 -- Ordering attachment of property of Garnishee situated out side the territorial jurisdiction of court - No material to show that debt is payable within jurisdiction of executing Court - Order by executing Court prohibiting garnishee from making payment of judgment-debtor -..........
Civil Procedure Code, 1908, Order 21, Rule 46, Civil Procedure Code, 1908, Order 38, Rule 5, 6 -- Garnishee - Right of - Living beyond territorial jurisdiction of Court - Judgment debtor also beyond the jurisdiction of Court - No material to show that debt is payable within jurisdiction of executing Court - Order by executing Court prohibiting garnishees from making..........
