https://www.taxtmi.com/caselaws?id=379843 The Gujarat High Court held that property belonging to a director's wife could not be attached for recovery of a private company's sales tax dues absent express statutory authority. It found that the Gujarat Sales Tax Act, 1969 and the Gujarat Value Added Tax Act, 2003 contained no provision enabling the authorities to fasten the company's liability on the director, and therefore no basis to proceed against third-party property transferred to the petitioner. As recovery could not lawfully be made even from the director on that footing, the impugned attachment lacked statutory support and was quashed. The writ petition succeeded and the attachment notice and order were set aside. en-us Wed, 10 Apr 2019 00:00:00 +0530 Fri, 16 Aug 2019 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379843 The Gujarat High Court held that property belonging to a director's wife could not be attached for recovery of a private company's sales tax dues absent express statutory authority. It found that the Gujarat Sales Tax Act, 1969 and the Gujarat Value Added Tax Act, 2003 contained no provision enabling the authorities to fasten the company's liability on the director, and therefore no basis to proceed against third-party property transferred to the petitioner. As recovery could not lawfully be made even from the director on that footing, the impugned attachment lacked statutory support and was quashed. The writ petition succeeded and the attachment notice and order were set aside. Case-Laws VAT and Sales Tax Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379843