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2016 (2) TMI 94 - HC - VAT and Sales TaxRecovery of outstanding dues - liability of members of HUF is not joint or several - property under attachment was acquired by the member or by the HUF - GVAT - discontinuance of the business of Hindu Undivided Family - Held that:- Tribunal was wholly justified in holding that the property of the individual member of the Hindu Undivided Family could not be attached under section 45 of the GVAT Act. - The impugned order passed by the Tribunal does not suffer from any legal infirmity so as to give rise to any question of law, much less a substantial question of law, warranting interference. The appeal, therefore, fails and is accordingly dismissed. - Decided against the revenue.
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