https://www.taxtmi.com/caselaws?id=327515 In proceedings under section 45 of the Gujarat Value Added Tax Act, 2003, the High Court considered whether ad-interim protection was justified during preliminary investigation when no assessed liability had been determined. It noted that the attachment orders reflected only an estimated liability against the petitioners, while the larger joint-and-several figure mentioned in the scam context had no basis in those orders. As attachment of movable and immovable assets already secured the estimated liability, continued bank account attachment and the stock-maintenance condition were treated as unnecessary. The Court also recognised hardship caused by seizure of perishable stock and business records, and allowed disposal of perishable goods with supply of copies of impounded material. en-us Fri, 06 May 2016 00:00:00 +0530 Thu, 12 May 2016 01:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327515 In proceedings under section 45 of the Gujarat Value Added Tax Act, 2003, the High Court considered whether ad-interim protection was justified during preliminary investigation when no assessed liability had been determined. It noted that the attachment orders reflected only an estimated liability against the petitioners, while the larger joint-and-several figure mentioned in the scam context had no basis in those orders. As attachment of movable and immovable assets already secured the estimated liability, continued bank account attachment and the stock-maintenance condition were treated as unnecessary. The Court also recognised hardship caused by seizure of perishable stock and business records, and allowed disposal of perishable goods with supply of copies of impounded material. Case-Laws VAT and Sales Tax Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327515