https://www.taxtmi.com/caselaws?id=358170 Provisional attachment under section 45 of the Gujarat Value Added Tax Act, 2003 is an extraordinary revenue-protection measure that may be upheld where the authority has prima facie material showing risk to recovery. Here, the attachment was supported by alleged bogus billing, purchases from cancelled dealers, lack of credible proof of movement of goods or banking payments, and refusal to furnish bank guarantee or similar security. On those facts, the court declined interference and the challenge to attachment of the bank account, stock and immovable property failed. en-us Tue, 10 Oct 2017 00:00:00 +0530 Mon, 05 Nov 2018 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358170 Provisional attachment under section 45 of the Gujarat Value Added Tax Act, 2003 is an extraordinary revenue-protection measure that may be upheld where the authority has prima facie material showing risk to recovery. Here, the attachment was supported by alleged bogus billing, purchases from cancelled dealers, lack of credible proof of movement of goods or banking payments, and refusal to furnish bank guarantee or similar security. On those facts, the court declined interference and the challenge to attachment of the bank account, stock and immovable property failed. Case-Laws VAT and Sales Tax Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358170