Provisional attachment cannot continue after final assessment; recovery must proceed under the statutory recovery provisions, with limited revenue safeguards.

Provisional attachment of bank accounts under section 45(1) of the Gujarat VAT Act can operate only during pending assessment or reassessment proceedings and only where needed to protect revenue. Once final assessment orders are passed, the authority must move to the Act's recovery provisions if the assessed demand is unpaid, so continued provisional attachment is not legally sustainable. The attachment was therefore directed to be lifted, while limited protective conditions were imposed to safeguard the revenue interest.

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Issues: Whether provisional attachment of the petitioner's bank accounts under section 45(1) of the Gujarat Value Added Tax Act, 2003 could continue after final assessment orders were passed, and what protective directions were warranted to safeguard the revenue.

Analysis: Section 45(1) permits provisional attachment only during the pendency of assessment or reassessment proceedings, where such attachment is necessary to protect revenue. Once final assessment orders are passed, the authority must proceed under the recovery provisions of the Act if the assessed amount is not paid within the prescribed time. Continuation of provisional attachment after assessment is therefore not legally sustainable. At the same time, since the assessee invoked writ jurisdiction and the revenue's interest could not be ignored, limited safeguards were justified.

Conclusion: The continuation of the provisional attachment after the passing of the assessment orders was held to be bad in law and the attachment was directed to be lifted. The assessee was, however, subjected to protective conditions to secure the revenue.

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