https://www.taxtmi.com/caselaws?id=422125 The Gujarat HC considered whether a State Tax Officer could restrain a bank from permitting operation of a dealer's current account after the assessment order was challenged and the second appeal remained pending. It explained that recovery under the tax scheme follows a notice of demand under Section 42, Section 43 applies where appeals or other proceedings are pending, Section 44 is a garnishee-style recovery mechanism, and Section 45 allows provisional attachment only during assessment or reassessment. As the matter had moved beyond assessment and the Tribunal had not yet dealt with interim relief, the bank restraint was held unsustainable in law and was quashed. en-us Wed, 02 Mar 2022 00:00:00 +0530 Tue, 10 May 2022 08:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422125 The Gujarat HC considered whether a State Tax Officer could restrain a bank from permitting operation of a dealer's current account after the assessment order was challenged and the second appeal remained pending. It explained that recovery under the tax scheme follows a notice of demand under Section 42, Section 43 applies where appeals or other proceedings are pending, Section 44 is a garnishee-style recovery mechanism, and Section 45 allows provisional attachment only during assessment or reassessment. As the matter had moved beyond assessment and the Tribunal had not yet dealt with interim relief, the bank restraint was held unsustainable in law and was quashed. Case-Laws VAT and Sales Tax Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422125