Wipro Limited Vs State of Maharashtra
Date: February 11, 2026
Subject Matter
Garnishee Notices Issued Prematurely for Tax Recovery Based on Credit Note Discrepancy Quashed
Summary
This petition was allowed , leading to the withdrawal of garnishee notices issued by the Respondents. The High Court found that the recovery proceedings were initiated prematurely without adequately considering the Petitioner's detailed clarification…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. This petition under Article 226 of the Constitution of India is filed being aggrieved by the actions of the Respondents initiating recovery proceedings against the Petitioner and primarily by issuing a garnishee notice to the Petitioner’s banker. The substantive prayers, as made in the petition, are required to be noted : “a) That this Hon’bl…