Recovery without notice

This ruling creates an important counterpoint to the emerging “due process before recovery” jurisprudence.

The Court holds:

• Once assessment is complete and final, 

• Recovery under Section 79 can be initiated directly, 

• Including garnishee proceedings against banks, 

• Without issuing a fresh notice to the taxpayer 

The distinction drawn is crucial:

• No adjudication means No recovery (Bombay HC line)

• Adjudication complete leads to Immediate recovery permissible (present case)

This ruling strengthens the Department’s hand in post-assessment recovery scenarios.