https://www.taxtmi.com/caselaws?id=787063 Director liability under the VAT Act arises only where the company is wound up and tax dues cannot be recovered from it; because the company was still in existence, joint and several liability had not crystallised, so attachment could not rest on that basis. Attachment of transferred property under the VAT and GST provisions is permissible only where the transfer is made to defeat revenue after tax dues have become payable and crystallised; because the property had already been transferred before the attachment order and was no longer owned on that date, third-party attachment was unsustainable. The prohibitory communication and check slip were quashed, and registration of the sale deed was directed without insisting on a no objection certificate. en-us Mon, 16 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787063 Director liability under the VAT Act arises only where the company is wound up and tax dues cannot be recovered from it; because the company was still in existence, joint and several liability had not crystallised, so attachment could not rest on that basis. Attachment of transferred property under the VAT and GST provisions is permissible only where the transfer is made to defeat revenue after tax dues have become payable and crystallised; because the property had already been transferred before the attachment order and was no longer owned on that date, third-party attachment was unsustainable. The prohibitory communication and check slip were quashed, and registration of the sale deed was directed without insisting on a no objection certificate. Case-Laws VAT / Sales Tax Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787063