https://www.taxtmi.com/caselaws?id=366947 Where no assessment orders had been passed for the relevant assessment years, a demand notice and bank attachment for recovery could not validly stand. The Court noted that verification confirmed the absence of assessment orders for all three years in question, so there was no enforceable basis for issuing a recovery demand or attaching the assessee's bank account. The impugned notice and attachment were therefore held unsustainable and were set aside in favour of the assessee. en-us Mon, 09 Jul 2018 00:00:00 +0530 Mon, 03 Mar 2025 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366947 Where no assessment orders had been passed for the relevant assessment years, a demand notice and bank attachment for recovery could not validly stand. The Court noted that verification confirmed the absence of assessment orders for all three years in question, so there was no enforceable basis for issuing a recovery demand or attaching the assessee's bank account. The impugned notice and attachment were therefore held unsustainable and were set aside in favour of the assessee. Case-Laws GST Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366947