https://www.taxtmi.com/caselaws?id=391682 The Court quashed the provisional attachment orders of the petitioner's residential property and bank accounts under Section 45(1) of the Gujarat Value Added Tax Act, 2003. It ruled that the provisional attachment duration is limited to one year, after which it ceases to have effect. The authority was directed to promptly inform the banks to lift the attachments, enabling the petitioner to freely operate the bank accounts. Compliance by the authority in communicating the lifting of attachments to the banks was underscored as crucial. 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 The Court quashed the provisional attachment orders of the petitioner's residential property and bank accounts under Section 45(1) of the Gujarat Value Added Tax Act, 2003. It ruled that the provisional attachment duration is limited to one year, after which it ceases to have effect. The authority was directed to promptly inform the banks to lift the attachments, enabling the petitioner to freely operate the bank accounts. Compliance by the authority in communicating the lifting of attachments to the banks was underscored as crucial. Case-Laws VAT and Sales Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391682