Provisional attachment under VAT law requires statutory opinion and approval; completed assessment and absent opinion defeat attachment.

Provisional attachment under section 27(2)(a) of the Andhra Pradesh Value Added Tax Act, 2005 is permissible only during pending assessment or reassessment, and only when the prescribed authority forms an opinion that attachment is necessary to protect the Revenue with prior approval of the Commissioner. Once assessment for 2004-05 had already been completed, the attachment could not continue for that year. For the remaining year, the record did not show any statutory opinion formed by a competent authority; mere correspondence seeking approval because higher demands might arise later did not satisfy the statutory precondition. The provisional attachment was therefore invalid and could not be sustained.

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Issues: Whether the provisional attachment made under section 27(2)(a) of the Andhra Pradesh Value Added Tax Act, 2005 could survive after assessment for one year had already been completed, and whether the attachment was valid when no prescribed authority had formed the requisite opinion for protecting the interests of the Revenue.

Analysis: Section 27(2)(a) authorises provisional attachment during the pendency of assessment or reassessment only where the prescribed authority is of the opinion that such action is necessary to protect the interests of the Revenue, and with the previous approval of the Commissioner. The completed assessment for 2004-05 rendered the attachment meaningless for that year. For the remaining year, the record showed no formation of the statutory opinion by any competent authority. Mere correspondence seeking approval on the ground that heavy demands might arise later did not satisfy the statutory precondition for attachment.

Conclusion: The provisional attachment was invalid and could not be sustained.

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