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2016 (11) TMI 169 - GUJARAT HIGH COURTPermission to operate bank account - provisional attachment of bank property in terms of section 45(1) of the VAT Act - when presently no enforceable demand of the petitioner exists, can department attach the bank account? - limitation period - provisional attachment would not extend beyond a period of one year from the date of order - Held that: - learned AGP did not controvert that after 12.2.2014, no extension of fresh order of attachment was passed. He also could not controvert that by virtue of the interim order and the final order passed by the VAT Tribunal presently, it would not be possible for the department to recover any further tax dues from the petitioner, the petitioner having fulfilled the condition of predeposit - no hesitation in declaring that the petitioner would be free to operate the said bank account. The order of attachment has in any case expired with afflux of time. Even otherwise, it is doubtful whether the department could take any coercive action when no dues of a dealer exist - petition disposed off - decided in favor of petitioner.
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