https://www.taxtmi.com/caselaws?id=372645 The court held that the provisional attachment of the petitioner's bank accounts post-assessment orders was unlawful under section 45(1) of the Gujarat Value Added Tax Act, 2003. The respondent was directed to lift the attachment, but the petitioner was restrained from transferring specified property and had to maintain a specific sum in their account pending the appellate authority's decision. The petitioner also had to provide an undertaking not to alienate the mentioned properties. The court emphasized the balance between the petitioner's rights and the government's revenue interests. en-us Fri, 30 Nov 2018 00:00:00 +0530 Tue, 27 Aug 2019 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372645 The court held that the provisional attachment of the petitioner's bank accounts post-assessment orders was unlawful under section 45(1) of the Gujarat Value Added Tax Act, 2003. The respondent was directed to lift the attachment, but the petitioner was restrained from transferring specified property and had to maintain a specific sum in their account pending the appellate authority's decision. The petitioner also had to provide an undertaking not to alienate the mentioned properties. The court emphasized the balance between the petitioner's rights and the government's revenue interests. Case-Laws VAT and Sales Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372645