The Gujarat High court recently in a writ petition filed before it held that if the property was free from Encumbrances the order of property attachment under section 45 Of Gujarat Value Added Tax Act , 2003 for non payment of tax was invalid. Section 45 Of Gujarat Value Added Tax Act, 2003 defines provisional attachment of property belonging to the dealer for protecting the interest of government revenue.
Source: www.taxscan.in
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