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VAT - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Attachment of property of related company - some common director ...


Court Quashes Property Attachment Order; Leased Property Not Owned by Dealer u/s 45.

July 8, 2019

Case Laws     VAT and Sales Tax     HC

Attachment of property of related company - some common director - Default/dues on the part of another Company (dealer) - The language of the statute is very clear u/s 45 which provides that AO by order in writing attach provisionally any property belonging to the dealer - property given on lease to dealers does not mean he is of the owner - order attaching the property is quashed

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