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2017 (8) TMI 1202 - HC - VAT and Sales TaxAttachment of Bank Account - case of petitioner is that the first respondent cannot unilaterally pass an unreasonable and cryptic order stating that there is no excess entry tax available and attach the petitioner's bank account for the recovery of the entry tax - Held that: - The petitioner filed a reply affidavit to the counter affiavit stating that the said allegations is false and there is excess entry tax available in their account. Not only reply affidavit has been filed, statement of accounts have been produced which prima facie shows that excess entry tax is available to the credit of the petitioner - In the light of the above factual position and the documents and accounts produced by the petitioner, it is prima facie clear that there is excess entry tax to the tune of ₹ 23,04,986/- available to the credit of the petitioner as of 01.04.2013. Therefore, the impugned proceedings are liable to be set aside - petition allowed - decided in favor of petitioner.
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