https://www.taxtmi.com/caselaws?id=751595 A bank attachment cannot continue once the underlying assessment orders have been set aside and no subsisting demand or enforceable order remains against the assessee. The Madras High Court held that the attachment, which derived its basis from the quashed assessments, had no independent footing and was therefore unsustainable. The attachment was set aside, while the tax authority was permitted to proceed afresh in the remanded proceedings in accordance with law and within the stipulated time. The assessee was directed to cooperate in the remanded matters, and the authority retained liberty to act if the assessee failed to cooperate or if adverse orders were later passed. en-us Mon, 15 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751595 A bank attachment cannot continue once the underlying assessment orders have been set aside and no subsisting demand or enforceable order remains against the assessee. The Madras High Court held that the attachment, which derived its basis from the quashed assessments, had no independent footing and was therefore unsustainable. The attachment was set aside, while the tax authority was permitted to proceed afresh in the remanded proceedings in accordance with law and within the stipulated time. The assessee was directed to cooperate in the remanded matters, and the authority retained liberty to act if the assessee failed to cooperate or if adverse orders were later passed. Case-Laws GST Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751595