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2018 (2) TMI 1800 - HC - VAT and Sales TaxProvisional Attachment of Bank Accounts of petitioners - GVAT Act - CST Act - section 45 of the GVAT Act - Held that:- For the purpose of invoking section 45 of the GVAT Act, the Commissioner is required to record satisfaction that for the purpose of protecting the interest of the Government revenue, it is necessary to provisionally attach any property belonging to the dealer. Such satisfaction has to be based upon objective facts and should fall within the circumstances enumerated in the above referred decision or circumstances which are akin to the circumstances enumerated therein. In the present case, no satisfaction whatsoever as envisaged under section 45 of the GVAT Act has been recorded by the Commissioner while ordering provisional attachment of the petitioners’ bank accounts. Also, the assessment order has not yet been passed - it is evident that the action of attaching the bank accounts of the petitioners has been taken in a perfunctory and casual manner without application of mind to the relevant statutory provisions. The action of the respondents of attaching the bank accounts of the petitioners’ stands vitiated by non-application of mind to the relevant factors and other infirmities - petition allowed.
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