https://www.taxtmi.com/caselaws?id=421743 A provisional bank account attachment cannot be maintained once the assessment has culminated, the first appeals have been remanded for fresh hearing, and recovery proceedings have been stayed by the appellate forum. In the absence of any subsisting proceeding supporting recovery, the statutory provisions governing provisional attachment, special recovery modes, and recovery as arrears of land revenue do not apply to the prevailing facts. The attachment was therefore quashed, and the dispute was left to be reconsidered by the appellate authority on merits. en-us Wed, 23 Mar 2022 00:00:00 +0530 Mon, 02 May 2022 08:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421743 A provisional bank account attachment cannot be maintained once the assessment has culminated, the first appeals have been remanded for fresh hearing, and recovery proceedings have been stayed by the appellate forum. In the absence of any subsisting proceeding supporting recovery, the statutory provisions governing provisional attachment, special recovery modes, and recovery as arrears of land revenue do not apply to the prevailing facts. The attachment was therefore quashed, and the dispute was left to be reconsidered by the appellate authority on merits. Case-Laws VAT and Sales Tax Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421743