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VAT - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Attachment of Bank Accounts including cash credit account - when ...


Bank Account Attachment Unjustified Under Gujarat VAT Act Sec 45(7) When Funds Don't Belong to Petitioner.

January 22, 2019

Case Laws     VAT and Sales Tax     HC

Attachment of Bank Accounts including cash credit account - when no amount lying in the cash credit account belongs to the petitioner, the question of attaching such account under section 45(7) of the Gujarat Value Added Tax Act, 2003 does not appear to be justified.

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