https://www.taxtmi.com/caselaws?id=420891 Section 44 of the Gujarat VAT Act operates as a garnishee-style recovery provision and applies only where the person addressed holds money due to or for the dealer. In the absence of a debtor-creditor nexus between the banks and the dealer, the department cannot require banks to debit the dealer's accounts and remit amounts to the State treasury. Coercive recovery should also not be pursued in a manner that forecloses pending appellate remedies. The impugned bank recovery notices were held unsustainable and quashed, and the pending appeals were directed to be heard and decided on their own merits expeditiously. en-us Wed, 09 Mar 2022 00:00:00 +0530 Mon, 01 Sep 2025 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420891 Section 44 of the Gujarat VAT Act operates as a garnishee-style recovery provision and applies only where the person addressed holds money due to or for the dealer. In the absence of a debtor-creditor nexus between the banks and the dealer, the department cannot require banks to debit the dealer's accounts and remit amounts to the State treasury. Coercive recovery should also not be pursued in a manner that forecloses pending appellate remedies. The impugned bank recovery notices were held unsustainable and quashed, and the pending appeals were directed to be heard and decided on their own merits expeditiously. Case-Laws VAT / Sales Tax Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420891