https://www.taxtmi.com/caselaws?id=352743 Section 44 recovery under the Gujarat Value Added Tax Act can be used only against a person who owes money to, or holds money on account of, the dealer in a debtor-creditor sense; on that construction, attachment of the dealer's bank accounts was not sustainable. Coercive recovery was also held unwarranted while the statutory appeal and stay application remained pending, because the dealer had pursued the appellate remedy and no exceptional circumstances or default justified immediate attachment. The recovery notices were therefore quashed and relief granted against the bank account attachment. en-us Fri, 15 Dec 2017 00:00:00 +0530 Mon, 05 Nov 2018 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352743 Section 44 recovery under the Gujarat Value Added Tax Act can be used only against a person who owes money to, or holds money on account of, the dealer in a debtor-creditor sense; on that construction, attachment of the dealer's bank accounts was not sustainable. Coercive recovery was also held unwarranted while the statutory appeal and stay application remained pending, because the dealer had pursued the appellate remedy and no exceptional circumstances or default justified immediate attachment. The recovery notices were therefore quashed and relief granted against the bank account attachment. Case-Laws VAT and Sales Tax Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352743