HC: Attachment cannot be made on Petitioner’s property to recover dues of erstwhile owner

The Hon’ble HC, Gujarat in the matter of M/s Choksi Texlen Pvt. Ltd. v. State of Gujarat [Special Civil Application No. 8096 of 2019 dated October 18, 2019] instructs Revenue authorities to withdraw the charge and attachment made on the Petitioner’s property to recover alleged dues of the erstwhile owner of the property under the Gujarat Value Added Tax Act, 2003. Facts: M/s Choksi Texlen Pvt. Ltd. (“the Petitioner 1”) is a private limited company and is engaged in the manufacture and sale of textile articles. The Petitioners 1 and the Director (“Petitioner 2”) purchased the proper...