Priority of charge on the land of the 7th respondent - Recovery ...

Case Laws VAT and Sales Tax

April 7, 2021

Priority of charge on the land of the 7th respondent - Recovery of Sales Tax dues - As the 7th respondent ceased to be a Power of Attorney holder of the 6th respondent prior to the coming into force of Section 19C, this Court is of the considered view that protective assessment proceedings under Section 19C could not have been legally invoked against the 7th respondent. - The revenue recovery proceedings initiated by respondents 1 to 4 against the 7 th respondent for recovery of tax dues of the 6th respondent is illegal. All proceedings against the 7th respondent including the attachment of his property for recovery of such dues, are therefore illegal. - HC

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Priority of charge on the land of the 7th respondent - Recovery ...

Case Laws VAT and Sales Tax

April 7, 2021

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