https://www.taxtmi.com/caselaws?id=379011 A demand raised as arrears cannot survive where the underlying assessment has already been set aside by a final order and no independent outstanding liability is shown. The document notes that the assessment had been placed before the Special Committee under the Tamil Nadu General Sales Tax Act, 1959, and that the Committee's order setting aside the assessments had attained finality. Because no other subsisting demand against the petitioner was established, the arrears demand lacked a legal foundation and the consequential attachment of property was unsustainable. The impugned demand was quashed and the attachment was directed to be lifted. en-us Wed, 20 Feb 2019 00:00:00 +0530 Fri, 26 Apr 2019 08:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379011 A demand raised as arrears cannot survive where the underlying assessment has already been set aside by a final order and no independent outstanding liability is shown. The document notes that the assessment had been placed before the Special Committee under the Tamil Nadu General Sales Tax Act, 1959, and that the Committee's order setting aside the assessments had attained finality. Because no other subsisting demand against the petitioner was established, the arrears demand lacked a legal foundation and the consequential attachment of property was unsustainable. The impugned demand was quashed and the attachment was directed to be lifted. Case-Laws VAT and Sales Tax Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379011