HC: Sets-aside 'Garnishee Notice' issued without hearing, cites violation of 'natural-justice' principle

AP HC sets-aside Garnishee Notice issued without hearing, remarks that “initiating recovery proceedings even before the period given for filing reply is over, is in contravention of principles of natural justice”; Notes that Assessee was issued Garnishee Notice pursuant to an assessment order (in Form GST ASMT-13) with an order to pay amounts towards GST and Cess along with interest, late-fees and penalty; Perceives that notice intimating the discrepancy in the retur...