https://www.taxtmi.com/caselaws?id=271389 Provisional attachment under the Gujarat Value Added Tax Act was confined to property belonging to the dealer, so the HUF's tax dues could not be recovered from the separate property of a member. The court noted that the attached asset belonged to the wife of the karta, had been purchased from gifted funds, and was her separate property; sections 57(2) and 58 did not apply because there had been no partition of HUF property and no discontinuance of business, and neither provision supported attachment during pending assessment proceedings. The attachment was therefore invalid, and the appeal failed. 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 Provisional attachment under the Gujarat Value Added Tax Act was confined to property belonging to the dealer, so the HUF's tax dues could not be recovered from the separate property of a member. The court noted that the attached asset belonged to the wife of the karta, had been purchased from gifted funds, and was her separate property; sections 57(2) and 58 did not apply because there had been no partition of HUF property and no discontinuance of business, and neither provision supported attachment during pending assessment proceedings. The attachment was therefore invalid, and the appeal failed. Case-Laws VAT and Sales Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271389