{"id":76107,"date":"2026-07-07T08:39:43","date_gmt":"2026-07-07T08:39:43","guid":{"rendered":""},"modified":"2026-07-07T08:39:43","modified_gmt":"2026-07-07T08:39:43","slug":"garnishee-recovery-against-a-partner-s-bank-account-can-stand-for-crystallised-partnership-tax-dues-not-provisional-attachment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76107","title":{"rendered":"Garnishee recovery against a partner&#8217;s bank account can stand for crystallised partnership tax dues, not provisional attachment"},"content":{"rendered":"<p>Garnishee recovery against a partner&#39;s bank account can stand for crystallised partnership tax dues, not provisional attachment<br \/>Case-Laws<br \/>GST<br \/>A partnership firm&#39;s crystallised tax dues may be recovered by issuing a garnishee notice against a partner&#39;s bank account when the recovery is directed under Section 79(1)(c)(i), not Section 83. The challenge failed because the impugned communication was on its face a recovery step after liability had crystallised, the demand against the firm itself had not been challenged, and partners are personally liable for the firm&#39;s dues. On those facts, no infirmity was found in the notice to the bank, and writ interference was unwarranted.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=101474\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Garnishee recovery against a partner&#8217;s bank account can stand for crystallised partnership tax dues, not provisional attachmentCase-LawsGSTA partnership firm&#8217;s crystallised tax dues may be recovered by issuing a garnishee notice against a partner&#8217;s ban&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76107","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76107"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76107\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}