https://www.taxtmi.com/caselaws?id=372645 Provisional attachment of bank accounts under section 45(1) of the Gujarat VAT Act can operate only during pending assessment or reassessment proceedings and only where needed to protect revenue. Once final assessment orders are passed, the authority must move to the Act's recovery provisions if the assessed demand is unpaid, so continued provisional attachment is not legally sustainable. The attachment was therefore directed to be lifted, while limited protective conditions were imposed to safeguard the revenue interest. 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 Provisional attachment of bank accounts under section 45(1) of the Gujarat VAT Act can operate only during pending assessment or reassessment proceedings and only where needed to protect revenue. Once final assessment orders are passed, the authority must move to the Act's recovery provisions if the assessed demand is unpaid, so continued provisional attachment is not legally sustainable. The attachment was therefore directed to be lifted, while limited protective conditions were imposed to safeguard the revenue interest. Case-Laws VAT and Sales Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372645