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2015 (12) TMI 1476 - HC - VAT and Sales TaxFailure to VAT - Attachment of the petitioners' bank accounts and immovable property in the form of residential flat and office premises as per the details given in the petitions - Held that:- in the opinion of this court, the Government revenue is sufficiently secure in view of the attachment of the residential premises and office premises. Under the circumstances, the respondents do not appear to be justified in further attaching all the bank accounts of both the petitioners. In the opinion of this court, the attachment of the bank accounts must, in all probability, have brought the business of the petitioners to a standstill, inasmuch as, they would not be in a position to encash the cheques received by them nor make other payments by way of cheque. However, having regard to the submissions advanced by the learned Assistant Government Pleader, this court is of the view that while releasing the attachment of the bank accounts, the petitioners are required to be put to certain terms to maintain a particular balance in the bank accounts. - Decided in favour of assessee.
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