https://www.taxtmi.com/caselaws?id=162934 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. en-us Mon, 29 Oct 2007 00:00:00 +0530 Wed, 19 Mar 2014 11:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162934 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. Case-Laws VAT and Sales Tax Mon, 29 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162934