https://www.taxtmi.com/caselaws?id=386922 Bank account attachment under section 44 of the Gujarat Value Added Tax Act was held improper where the assessee's first appeal and stay application were still pending. The High Court found that, in those circumstances, the Revenue should not have attached the account during pendency of the stay request and quashed the attachment notice. To protect the Revenue's interest, the assessee was directed to maintain the pre-deposit amount specified by the first appellate authority in the bank account. en-us Fri, 27 Sep 2019 00:00:00 +0530 Sat, 12 Oct 2019 07:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386922 Bank account attachment under section 44 of the Gujarat Value Added Tax Act was held improper where the assessee's first appeal and stay application were still pending. The High Court found that, in those circumstances, the Revenue should not have attached the account during pendency of the stay request and quashed the attachment notice. To protect the Revenue's interest, the assessee was directed to maintain the pre-deposit amount specified by the first appellate authority in the bank account. Case-Laws VAT and Sales Tax Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386922