https://www.taxtmi.com/caselaws?id=268207 Coercive attachment of bank accounts under section 44 of the Gujarat VAT Act was held unwarranted where the assessee had filed timely appeals with stay applications against reassessment demands. The court treated the recovery power as a drastic measure requiring fair, reasonable, and circumspect use, and found that immediate attachment before disposal of the stay applications was unjustified in the absence of exceptional circumstances such as deliberate delay or other conduct indicating evasion. It also noted non-application of mind because the full demand was sought to be recovered through each attached account. The attachment orders were therefore quashed and set aside. en-us Sat, 17 Oct 2015 00:00:00 +0530 Thu, 23 Jun 2016 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268207 Coercive attachment of bank accounts under section 44 of the Gujarat VAT Act was held unwarranted where the assessee had filed timely appeals with stay applications against reassessment demands. The court treated the recovery power as a drastic measure requiring fair, reasonable, and circumspect use, and found that immediate attachment before disposal of the stay applications was unjustified in the absence of exceptional circumstances such as deliberate delay or other conduct indicating evasion. It also noted non-application of mind because the full demand was sought to be recovered through each attached account. The attachment orders were therefore quashed and set aside. Case-Laws VAT and Sales Tax Sat, 17 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268207