https://www.taxtmi.com/caselaws?id=420532 Section 48 of the Gujarat Value Added Tax Act, 2003 creates a first charge on a dealer's property for tax, interest or penalty by operation of law. The Court treated the revenue record entry as evidence of that statutory charge, not as an attachment, and noted that attachment only restricts alienation without creating title or lien. Sections 44, 45 and 46 were held not to displace that position on the facts presented. As the property remained validly subject to the statutory encumbrance, no release of the charge was warranted and the challenge failed. en-us Tue, 29 Mar 2022 00:00:00 +0530 Mon, 04 Apr 2022 21:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420532 Section 48 of the Gujarat Value Added Tax Act, 2003 creates a first charge on a dealer's property for tax, interest or penalty by operation of law. The Court treated the revenue record entry as evidence of that statutory charge, not as an attachment, and noted that attachment only restricts alienation without creating title or lien. Sections 44, 45 and 46 were held not to displace that position on the facts presented. As the property remained validly subject to the statutory encumbrance, no release of the charge was warranted and the challenge failed. Case-Laws VAT and Sales Tax Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420532