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2016 (8) TMI 921 - GUJARAT HIGH COURTQuash of Order of Attachment – bank account – residential bungalow – offices and commercial establishments – stock of goods lying in godowns – cars and other personal belongings – section 45 of Gujarat Value Added Tax, 2003 – demand of tax, interest and penalty - possession of unaccounted stock of goods in undeclared godowns - investigation – Held that: - The department, undoubtedly, has powers under section 45 of the VAT Act to pass an order of provisional attachment to protect the interest of revenue during the pendency of any proceedings of assessment or reassessment of turnover, escaping the assessment, if the Commissioner is of the opinion that in order to do so, it is necessary to attach any property belonging to the dealer. However, being an order in the nature of attachment before judgment, which undoubtedly would have harsh consequences on a dealer, the powers have to be exercised sparingly and with due care. The court has already given relief to petitioners. Interim directions confirmed contained in order dated 6.5.2016 and made absolute subject to minor modifications and safeguards – petition disposed off – decided against petitioners subject to some modifications.
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