https://www.taxtmi.com/caselaws?id=443627 Section 38 of the Maharashtra Value Added Tax Act was considered in relation to a former director who was not the registered dealer, and the Court found no prima facie basis to sustain the notice against him personally; interim stay was therefore granted as against that petitioner. Section 35 was also examined on provisional attachment of demat accounts, and the attachment was held to have ceased by operation of law after expiry of one year because no lawful extension was shown; it had thus lapsed. The revenue was left free to proceed in accordance with law against the dealer entity and its current directors. en-us Fri, 01 Sep 2023 00:00:00 +0530 Thu, 28 Sep 2023 08:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443627 Section 38 of the Maharashtra Value Added Tax Act was considered in relation to a former director who was not the registered dealer, and the Court found no prima facie basis to sustain the notice against him personally; interim stay was therefore granted as against that petitioner. Section 35 was also examined on provisional attachment of demat accounts, and the attachment was held to have ceased by operation of law after expiry of one year because no lawful extension was shown; it had thus lapsed. The revenue was left free to proceed in accordance with law against the dealer entity and its current directors. Case-Laws VAT and Sales Tax Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443627