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2017 (5) TMI 25 - HC - VAT and Sales TaxAttachment of Bank account - Section 45 of the GVAT Act, 2003 - case of petitioner is that unless and until there is a satisfaction recorded on the part of the authority that the dealer is likely to dispose of the properties/withdraw the amount from the bank; as the case may be, with a view to avoid the liability to pay tax under the Act, the authority cannot pass an appropriate order u/s 45 of the Act - principles of natural justice - Held that: - it may so happen that having satisfied that the immediate steps are required to be taken or that the Dealer is likely to dispose of the properties and/or withdraws amount from the bank with a view to defeat the claim of the Revenue, in that case, the authority may pass an order of provisional attachment. However, that does not mean that thereafter, while passing the final order under Section 45 of the Act, the petitioner-Dealer is not required to be given any opportunity of being heard. Under the circumstances, the impugned order can be said to be against the principles of natural justice - It is ultimately for the appropriate authority to pass appropriate order in accordance with law and on merits; more particularly, considering Section 45 of the Act. Rule is made absolute to the aforestated extent - appeal allowed by way of remand.
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