https://www.taxtmi.com/caselaws?id=168979 The Department could not attach and freeze a firm's current account to recover tax dues assessed against a different partnership firm merely because one partner was common to both entities. The liability arose from re-assessment against the other firm, and the petitioner had no direct nexus with that demand. Recovery had to be pursued against the defaulting firm or its partners, and any attempt to proceed against an individual partner's assets required separate factual inquiry. Coercive recovery against a stranger to the re-assessment proceedings was therefore unjustified, and the attachment of the petitioner's account was held illegal. en-us Mon, 16 Dec 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168979 The Department could not attach and freeze a firm's current account to recover tax dues assessed against a different partnership firm merely because one partner was common to both entities. The liability arose from re-assessment against the other firm, and the petitioner had no direct nexus with that demand. Recovery had to be pursued against the defaulting firm or its partners, and any attempt to proceed against an individual partner's assets required separate factual inquiry. Coercive recovery against a stranger to the re-assessment proceedings was therefore unjustified, and the attachment of the petitioner's account was held illegal. Case-Laws VAT and Sales Tax Mon, 16 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168979