https://www.taxtmi.com/caselaws?id=162507 Provisional attachment of bank amounts under the Andhra Pradesh Value Added Tax Act was held unsustainable where no assessment or reassessment proceeding was pending, because that power is confined to protecting the Revenue during such proceedings and cannot be used after they conclude or outside that context. The separate challenge to the penalty order, including complaints about objection consideration and personal hearing, was not interfered with because an effective statutory appeal was available and the appellate authority was the proper forum to examine those issues. The writ petition therefore succeeded only on the attachment issue. en-us Tue, 17 Jul 2007 00:00:00 +0530 Fri, 28 Feb 2014 17:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162507 Provisional attachment of bank amounts under the Andhra Pradesh Value Added Tax Act was held unsustainable where no assessment or reassessment proceeding was pending, because that power is confined to protecting the Revenue during such proceedings and cannot be used after they conclude or outside that context. The separate challenge to the penalty order, including complaints about objection consideration and personal hearing, was not interfered with because an effective statutory appeal was available and the appellate authority was the proper forum to examine those issues. The writ petition therefore succeeded only on the attachment issue. Case-Laws VAT and Sales Tax Tue, 17 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162507