2021 (9) TMI 1299 - HC - VAT and Sales Tax

Validity of provisional attachment - continuation of provisional attachment under Section 83 beyond the period of one year - HELD THAT - Issue urgent Notice returnable on 6th October, 2021. Let the instructions on the returnable date be obtained, if no affidavit-in-reply is filed.

Summary

The Gujarat High Court heard a case regarding the continuation of provisional attachment under Section 83 beyond one year and after completion of adjudicatory process with no pending proceedings. Notice issued for the case to be heard on 6th October, 2021. Service of notice waived by respondent no.1's counsel. Service through speed post allowed for respondent no.2 at petitioner's cost if no affidavit-in-reply is filed.