https://www.taxtmi.com/caselaws?id=391682 Provisional attachment under Section 45 of the Gujarat Value Added Tax Act operates only during pending assessment or reassessment proceedings and ceases to have effect after one year from the date of the order. Once that statutory period expires, the attached property and bank accounts cannot continue to be treated as under attachment. The authority must communicate the cessation of attachment to the banks so the account-holder can operate the accounts without further restraint. en-us Wed, 22 Jan 2020 00:00:00 +0530 Tue, 04 Feb 2020 08:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391682 Provisional attachment under Section 45 of the Gujarat Value Added Tax Act operates only during pending assessment or reassessment proceedings and ceases to have effect after one year from the date of the order. Once that statutory period expires, the attached property and bank accounts cannot continue to be treated as under attachment. The authority must communicate the cessation of attachment to the banks so the account-holder can operate the accounts without further restraint. Case-Laws VAT and Sales Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391682