https://www.taxtmi.com/caselaws?id=355961 After full discharge of the tax dues for the relevant assessment years, continued attachment of the bank account was unjustified even though the penalty demand remained disputed. The Court therefore directed lifting of the attachment and permitted the petitioner to pursue the revisional remedy against the penalty on merits. Pending disposal of the revision, coercive recovery steps were required to remain in abeyance. The separate jurisdictional challenge to the attachment under the Tamil Nadu Value Added Tax Act, 2006 was not examined further in view of the completed tax payment. en-us Thu, 04 Jan 2018 00:00:00 +0530 Thu, 22 Feb 2018 06:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355961 After full discharge of the tax dues for the relevant assessment years, continued attachment of the bank account was unjustified even though the penalty demand remained disputed. The Court therefore directed lifting of the attachment and permitted the petitioner to pursue the revisional remedy against the penalty on merits. Pending disposal of the revision, coercive recovery steps were required to remain in abeyance. The separate jurisdictional challenge to the attachment under the Tamil Nadu Value Added Tax Act, 2006 was not examined further in view of the completed tax payment. Case-Laws VAT and Sales Tax Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355961