https://www.taxtmi.com/caselaws?id=349540 A provisional attachment under section 45 of the VAT Act operates only during pending assessment or reassessment proceedings and only to protect government revenue. The provision fixes a strict one-year limit, after which the attachment ceases to have effect by operation of law. Continued restraint cannot arise automatically from the earlier order; if further attachment is considered necessary, the authority must pass a fresh order on a current assessment of necessity. The impugned attachments were therefore ineffective after expiry of one year, and the challenge to their continuing operation succeeded. en-us Fri, 15 Sep 2017 00:00:00 +0530 Tue, 17 Oct 2017 08:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349540 A provisional attachment under section 45 of the VAT Act operates only during pending assessment or reassessment proceedings and only to protect government revenue. The provision fixes a strict one-year limit, after which the attachment ceases to have effect by operation of law. Continued restraint cannot arise automatically from the earlier order; if further attachment is considered necessary, the authority must pass a fresh order on a current assessment of necessity. The impugned attachments were therefore ineffective after expiry of one year, and the challenge to their continuing operation succeeded. Case-Laws VAT and Sales Tax Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349540