No Garnishee Recovery Before GST Interest is Crystalised

GST recovery power is strong, but it is not meant to be the first step in a disputed liability. The Bombay High Court judgment in BVG India Limited v. Union of India, 2026-VIL-842-BOM, dated 05.08.2026, deals with this important discipline in the context of interest under Section 50 of the CGST/MGST Act. The Department had issued garnishee notices in Form GST DRC-13 under Rule 145(1), read with Se…