https://www.taxtmi.com/caselaws?id=259422 Provisional attachment under the Gujarat VAT Act is preventive and requires tangible material showing necessity to protect revenue; where immovable property already secures the estimated liability, further attachment of bank accounts is unjustified and unsustainable. Garnishee recovery under the Act applies only to arrears of tax, penalty or interest; while assessment proceedings remain pending and no crystallised liability exists, a garnishee notice lacks legal foundation. The document therefore states that coercive recovery measures cannot be extended beyond what is necessary when the revenue is already secured and no due arrears have arisen. en-us Wed, 29 Apr 2015 00:00:00 +0530 Mon, 19 May 2025 16:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259422 Provisional attachment under the Gujarat VAT Act is preventive and requires tangible material showing necessity to protect revenue; where immovable property already secures the estimated liability, further attachment of bank accounts is unjustified and unsustainable. Garnishee recovery under the Act applies only to arrears of tax, penalty or interest; while assessment proceedings remain pending and no crystallised liability exists, a garnishee notice lacks legal foundation. The document therefore states that coercive recovery measures cannot be extended beyond what is necessary when the revenue is already secured and no due arrears have arisen. Case-Laws VAT / Sales Tax Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259422