The Hon’ble Andhra Pradesh High Court in the case of V.V.S. Enterprises vs. State of Andhra Pradesh & Ors. [Writ Petition No. 6645 of 2026, order dated April 15, 2026] held that once tax liability is crystallized through an assessment order, recovery proceedings under Section 79(1)(c) can be directly initiated against third parties (including banks) without issuing prior notice to the assessee, and no separate authorization is required for issuing such recovery notice.
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