https://www.taxtmi.com/caselaws?id=165420 Sealing property for recovery of sales tax dues is not sustainable unless the person proceeded against has been duly notified, the prescribed attachment procedure has been followed, and the assets seized are identifiable as belonging to the defaulter. On the record, service of notice on the concerned director was not established, nor was it shown that the contents of the sealed suite belonged to the defaulting company or that recovery was executed under the governing public demand procedure. The sealing was therefore invalid, while lawful recovery against attachable assets of directors remained available to the extent permitted by law. en-us Wed, 10 Nov 2010 00:00:00 +0530 Fri, 04 Jul 2014 14:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165420 Sealing property for recovery of sales tax dues is not sustainable unless the person proceeded against has been duly notified, the prescribed attachment procedure has been followed, and the assets seized are identifiable as belonging to the defaulter. On the record, service of notice on the concerned director was not established, nor was it shown that the contents of the sealed suite belonged to the defaulting company or that recovery was executed under the governing public demand procedure. The sealing was therefore invalid, while lawful recovery against attachable assets of directors remained available to the extent permitted by law. Case-Laws VAT and Sales Tax Wed, 10 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165420