https://www.taxtmi.com/caselaws?id=271389 The State of Gujarat challenged an order regarding the attachment of properties of a Hindu Undivided Family (HUF) for outstanding dues under the Gujarat Value Added Tax Act. The court held that the property belonged to a member and not the HUF, emphasizing that HUF is a taxable entity distinct from its members. As the property was acquired through gifts by the wife of the HUF's karta, it could not be attached under the Act. The court dismissed the appeal, affirming that individual members' properties of the HUF cannot be subject to attachment under the Act. en-us Fri, 16 Oct 2015 00:00:00 +0530 Mon, 16 Jan 2017 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271389 The State of Gujarat challenged an order regarding the attachment of properties of a Hindu Undivided Family (HUF) for outstanding dues under the Gujarat Value Added Tax Act. The court held that the property belonged to a member and not the HUF, emphasizing that HUF is a taxable entity distinct from its members. As the property was acquired through gifts by the wife of the HUF's karta, it could not be attached under the Act. The court dismissed the appeal, affirming that individual members' properties of the HUF cannot be subject to attachment under the Act. Case-Laws VAT and Sales Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271389