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2015 (11) TMI 217 - HC - VAT and Sales TaxDenial of Refund claim - Order of attachment - Seizure of bank accounts - on-line application for claiming provisional refund not filed - Held that:- With a view to ensure that no prejudice is caused to the case of either party by any observation made by this court at a stage when the assessment proceedings are pending before the competent authority, this court is not inclined to enter into any discussion on the merits of the case. Suffice it to state that having regard to the short duration that the petitioner has been in this business in the State of Gujarat; the material gathered by the respondents (the veracity and evidentiary value of which is yet to be assessed); as well as considering the fact that the petitioner does not have any immovable property in the State of Gujarat, to secure the interest of the Government revenue, the court is of the view that the interests of justice would best be served if while permitting the attachment to continue, the respondent authorities are directed to frame the assessment within a stipulated time frame. Under the circumstances, the court is not inclined to interfere with the provisional attachment made by the respondent at this stage. - Petition disposed of.
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