https://www.taxtmi.com/caselaws?id=418641 Recovery provisions under the Gujarat Value Added Tax Act, 2003, including the first-charge and arrears-of-land-revenue mechanisms, operate only against the dealer or other person legally liable for the tax, interest or penalty. The special mode of recovery functions like a garnishee process and does not authorise attachment of property belonging to a family member unless statutory conditions are met. As the dealer is a distinct taxable entity, the department could proceed only against the dealer's own property or other property legally liable for the dues. The charge over the father's agricultural land was without jurisdiction and liable to be cancelled. en-us Wed, 16 Feb 2022 00:00:00 +0530 Tue, 22 Feb 2022 07:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418641 Recovery provisions under the Gujarat Value Added Tax Act, 2003, including the first-charge and arrears-of-land-revenue mechanisms, operate only against the dealer or other person legally liable for the tax, interest or penalty. The special mode of recovery functions like a garnishee process and does not authorise attachment of property belonging to a family member unless statutory conditions are met. As the dealer is a distinct taxable entity, the department could proceed only against the dealer's own property or other property legally liable for the dues. The charge over the father's agricultural land was without jurisdiction and liable to be cancelled. Case-Laws VAT and Sales Tax Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418641