https://www.taxtmi.com/caselaws?id=415162 The note explains that a notice styled as a pre-attachment demand under revenue recovery law does not, by itself, create an enforceable grievance for a later transferee, so locus standi and cause of action may be absent. It also states that Article 226 relief is ordinarily unavailable where the notice is issued within the statutory recovery scheme, because the demand precedes attachment and further coercive steps follow only if the amount remains unpaid. en-us Fri, 19 Nov 2021 00:00:00 +0530 Mon, 29 Nov 2021 08:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415162 The note explains that a notice styled as a pre-attachment demand under revenue recovery law does not, by itself, create an enforceable grievance for a later transferee, so locus standi and cause of action may be absent. It also states that Article 226 relief is ordinarily unavailable where the notice is issued within the statutory recovery scheme, because the demand precedes attachment and further coercive steps follow only if the amount remains unpaid. Case-Laws VAT and Sales Tax Fri, 19 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415162