https://www.taxtmi.com/caselaws?id=213116 A writ court will ordinarily not interfere with provisional attachment under the Maharashtra Value Added Tax Act where the Commissioner acts to protect revenue, the statute provides safeguards through variation or revocation, a hearing, and an appeal, and the record discloses a prima facie basis such as suspected bogus or sham transactions. The constitutional challenge to the set-off provision was treated as premature because the entitlement depended on disputed facts to be determined in assessment proceedings, and the issue was left open for appropriate proceedings. en-us Mon, 30 Apr 2012 00:00:00 +0530 Thu, 18 Sep 2014 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213116 A writ court will ordinarily not interfere with provisional attachment under the Maharashtra Value Added Tax Act where the Commissioner acts to protect revenue, the statute provides safeguards through variation or revocation, a hearing, and an appeal, and the record discloses a prima facie basis such as suspected bogus or sham transactions. The constitutional challenge to the set-off provision was treated as premature because the entitlement depended on disputed facts to be determined in assessment proceedings, and the issue was left open for appropriate proceedings. Case-Laws VAT and Sales Tax Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213116