https://www.taxtmi.com/caselaws?id=780329 Provisional attachment and recovery under the Gujarat Value Added Tax Act, 2003 are confined to property of the defaulting dealer or a person expressly made liable by the statute. The Court stated that section 45 permits attachment only of the dealer's property, while sections 44 and 46 do not extend recovery to a third party merely because it leases land to the dealer. A Hindu Undivided Family remained the owner of the land, and the fact that some members were directors of the company did not make the HUF property liable for the company's VAT dues. The attachment and mutation objection were therefore unsustainable, and recovery from the HUF property was not permitted. en-us Thu, 16 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780329 Provisional attachment and recovery under the Gujarat Value Added Tax Act, 2003 are confined to property of the defaulting dealer or a person expressly made liable by the statute. The Court stated that section 45 permits attachment only of the dealer's property, while sections 44 and 46 do not extend recovery to a third party merely because it leases land to the dealer. A Hindu Undivided Family remained the owner of the land, and the fact that some members were directors of the company did not make the HUF property liable for the company's VAT dues. The attachment and mutation objection were therefore unsustainable, and recovery from the HUF property was not permitted. Case-Laws VAT / Sales Tax Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780329