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OthersArticle·11 September 2026

Karnataka HC says Recovery Cannot Precede the Appellate Limitation Period

By J the App

Executive Summary

Droplet Offshore Services was subjected to a recovery notice without having received the adjudication order, which had been sent to its old registered address despite the assessee having updated its address. The High Court held that the limitation for appeal under Section 85 of the Finance Act, 1994 begins only upon communication of the order and consequently quashed the garnishee notice.

Domain: IDT | Regulatory | Service Tax

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