https://www.taxtmi.com/caselaws?id=421879 The court found the attachment of the writ-applicants' personal properties under Section 44 of the GVAT Act to be illegal and without jurisdiction. It ruled that there was no debtor-creditor relationship between the writ-applicants and the firms involved, rendering the attachment unlawful. The court highlighted the failure to comply with procedural requirements, specifically the lack of notice to the writ-applicants as mandated by the Act. Consequently, the respondents were ordered to lift the attachment and release the properties, except for those mentioned in a specific notice. The writ-applicants were granted the liberty to challenge the action concerning the mentioned properties before the appropriate forum. en-us Thu, 07 Apr 2022 00:00:00 +0530 Wed, 04 May 2022 08:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421879 The court found the attachment of the writ-applicants' personal properties under Section 44 of the GVAT Act to be illegal and without jurisdiction. It ruled that there was no debtor-creditor relationship between the writ-applicants and the firms involved, rendering the attachment unlawful. The court highlighted the failure to comply with procedural requirements, specifically the lack of notice to the writ-applicants as mandated by the Act. Consequently, the respondents were ordered to lift the attachment and release the properties, except for those mentioned in a specific notice. The writ-applicants were granted the liberty to challenge the action concerning the mentioned properties before the appropriate forum. Case-Laws VAT and Sales Tax Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421879