https://www.taxtmi.com/caselaws?id=257322 Provisional attachment under the Gujarat VAT Act is an extraordinary measure and cannot be used merely because assessment proceedings are pending. The authority must have a strong prima facie basis to believe additional tax liability is likely and that attachment is necessary to secure recovery. On the facts, the product classification had a plausible basis, the tax already collected was said to cover the existing liability, and no material showed a real risk of non-payment of any further tax finally found due. The attachment orders were therefore unsustainable and liable to be quashed. en-us Fri, 28 Nov 2014 00:00:00 +0530 Wed, 22 Jun 2016 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257322 Provisional attachment under the Gujarat VAT Act is an extraordinary measure and cannot be used merely because assessment proceedings are pending. The authority must have a strong prima facie basis to believe additional tax liability is likely and that attachment is necessary to secure recovery. On the facts, the product classification had a plausible basis, the tax already collected was said to cover the existing liability, and no material showed a real risk of non-payment of any further tax finally found due. The attachment orders were therefore unsustainable and liable to be quashed. Case-Laws VAT and Sales Tax Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257322