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2016 (3) TMI 386 - HC - VAT and Sales TaxAttachment of bank of account - Recovery of GVAT - section 45 of the Gujarat Value Added Tax Act, 2003 - During the pendency of the reassessment proceedings, the respondent / revenue attached the bank accounts of the petitioner. It is the case of the petitioner that he was never informed about such attachment and it was only when the petitioner visited the concerned bank that he came to know about the attachment of his bank accounts. - Held that:- The learned Assistant Government Pleader, under instructions, submitted that in the light of the fact that the reassessment order had been passed the provisional attachment would no longer remain in force and, therefore, the concerned officer shall ensure that the attachment of the bank accounts of the petitioner shall be forthwith lifted. In the light of the statement made by the learned Assistant Government Pleader, the relief prayed for vide paragraph 15A would not survive. At the same time, as pointed out by the learned advocate for the petitioner, despite the pendency of the petitioner’s appeal and stay application, the second respondent has withdrawn an amount of ₹ 4,07,000/- from the bank account of the petitioner. - in the absence of any exceptional circumstances, there is no warrant for the respondent authority to proceed to initiate coercive recovery in exercise of powers under section 44 of the Act. The second respondent is hereby restrained from making any further coercive recovery from the petitioner till the stay application filed by the petitioner is heard and decided - Decided partly in favor of appellant.
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