Continuation Of Order Of Attachment And Garnishee Notice Is Impermissible When Appeal Filed Against Order Of Assessment: Andhra Pradesh High Court

The Andhra Pradesh High Court ruled against the continued attachment of property and garnishee notices during the pendency of appeals on assessment orders. The court held that such attachments and notices should not continue once an appeal has been filed against the assessment order. The ruling emphasized that the continuation of these measures during the appeal process could cause undue hardship to the taxpayers. The court highlighted the need for a balanced approach that protects the interests of both the revenue authorities and the taxpayers. This decision underscores the importance of fair treatment of taxpayers and the necessity of suspending coercive measures during the pendency of appeals to ensure justice and equity in tax administration.