https://www.taxtmi.com/caselaws?id=329523 Section 45(1) of the Gujarat Value Added Tax Act, 2003 authorises provisional attachment only of property belonging to the dealer during pending assessment or reassessment proceedings. As the dealer was the company and the attachment targeted the directors' personal immovable properties, the statute did not permit recovery of the company's alleged tax dues from those assets. Section 86, which addresses offences by companies, did not create a basis to proceed against directors' private property, and no factual basis was shown to lift the corporate veil. The provisional attachment was therefore unlawful and was set aside. en-us Thu, 30 Jun 2016 00:00:00 +0530 Tue, 20 Mar 2018 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329523 Section 45(1) of the Gujarat Value Added Tax Act, 2003 authorises provisional attachment only of property belonging to the dealer during pending assessment or reassessment proceedings. As the dealer was the company and the attachment targeted the directors' personal immovable properties, the statute did not permit recovery of the company's alleged tax dues from those assets. Section 86, which addresses offences by companies, did not create a basis to proceed against directors' private property, and no factual basis was shown to lift the corporate veil. The provisional attachment was therefore unlawful and was set aside. Case-Laws VAT and Sales Tax Thu, 30 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329523