https://www.taxtmi.com/caselaws?id=388415 A tax first charge attaches only to the property of the person liable for tax at the relevant time, so a bona fide auction purchaser who acquired the property before the assessment orders could not be made answerable for the dealer's later tax arrears. Garnishee recovery likewise applies only where a third party owes money to, or holds money for, the dealer, and the statutory notice and hearing requirements must be satisfied before coercive action. As the purchaser owed nothing to the dealer and the procedural preconditions were not met, recovery action against the purchaser and the banker was not sustainable. en-us Thu, 17 Oct 2019 00:00:00 +0530 Fri, 15 Nov 2019 11:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388415 A tax first charge attaches only to the property of the person liable for tax at the relevant time, so a bona fide auction purchaser who acquired the property before the assessment orders could not be made answerable for the dealer's later tax arrears. Garnishee recovery likewise applies only where a third party owes money to, or holds money for, the dealer, and the statutory notice and hearing requirements must be satisfied before coercive action. As the purchaser owed nothing to the dealer and the procedural preconditions were not met, recovery action against the purchaser and the banker was not sustainable. Case-Laws VAT and Sales Tax Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388415