https://www.taxtmi.com/caselaws?id=349028 Section 45 of the VAT Act permits provisional attachment only during pending assessment or reassessment proceedings and limits each attachment order to one year. The statutory scheme does not allow an attachment to continue automatically beyond that period; if protection of revenue is still considered necessary, the authority must pass a fresh order after reviewing the prevailing position. The earlier order therefore lapses on expiry of one year and cannot operate indefinitely. en-us Fri, 15 Sep 2017 00:00:00 +0530 Fri, 06 Oct 2017 06:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349028 Section 45 of the VAT Act permits provisional attachment only during pending assessment or reassessment proceedings and limits each attachment order to one year. The statutory scheme does not allow an attachment to continue automatically beyond that period; if protection of revenue is still considered necessary, the authority must pass a fresh order after reviewing the prevailing position. The earlier order therefore lapses on expiry of one year and cannot operate indefinitely. Case-Laws VAT and Sales Tax Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349028