https://www.taxtmi.com/caselaws?id=264485 Provisional attachment of bank accounts under the Maharashtra Value Added Tax Act is a drastic measure that may be used only when, during inquiry, inspection, or search proceedings, the Commissioner has relevant material to form an opinion that immediate action is necessary to protect revenue. On these facts, the attachment lacked a satisfactory basis, the tax classification dispute had been pending for years, and an earlier determination had already been challenged before the Tribunal. The existence of an alternate statutory remedy did not bar writ relief because it was not efficacious in the circumstances. The taxpayer's undertaking not to alienate or encumber assets adequately protected the revenue, so the attachment was set aside and the accounts were released. en-us Tue, 25 Aug 2015 00:00:00 +0530 Fri, 25 Sep 2015 07:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264485 Provisional attachment of bank accounts under the Maharashtra Value Added Tax Act is a drastic measure that may be used only when, during inquiry, inspection, or search proceedings, the Commissioner has relevant material to form an opinion that immediate action is necessary to protect revenue. On these facts, the attachment lacked a satisfactory basis, the tax classification dispute had been pending for years, and an earlier determination had already been challenged before the Tribunal. The existence of an alternate statutory remedy did not bar writ relief because it was not efficacious in the circumstances. The taxpayer's undertaking not to alienate or encumber assets adequately protected the revenue, so the attachment was set aside and the accounts were released. Case-Laws VAT and Sales Tax Tue, 25 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264485