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2020 (12) TMI 1011 - GUJARAT HIGH COURTProvisional attachment of Bank Accounts - Section 45 of the VAT Act, 2003 - HELD THAT:- Sub-clause (2) of the Section 45 of the VAT Act, 2003 makes it very clear that the provisional attachment would cease to have effect after the expiry of period of one year from the date of the order made under sub-section (1). It appears that no fresh order has been passed after the first order dated 15.06.2016 came to be passed. It is very unfortunate that the HDFC Bank also has not permitted the writ applicant to operate her account, despite the fact that the provisional attachment cannot be said to exist on this date. This writ application succeeds and is hereby allowed.
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