Garnishee Proceedings under GST Vexating Issues of GST 2 of 25

Section 79 empowers recovery of outstanding GST dues by directing persons owing money to a defaulting taxpayer to pay the Government directly. 

While compliance with such notices is mandatory, businesses must first determine whether the amount is genuinely due and payable 

The twin effect of non-performance for which it was not paid and remitting the amount to Government can be a double whammy.