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2019 (10) TMI 406 - HC - VAT and Sales TaxAttachment of Bank Accounts - pendency of the stay application before the first appellate authority - HELD THAT:- The petitioner has preferred an appeal before the first appellate authority being the Joint Commissioner of Commercial Tax (Appeals), Ahmedabad. During the pendency of such appeal, the respondent No.2 has, on 16.5.2019, resorted to powers under section 44 of the GVAT Act and attached the bank account of the petitioner. Thereafter, the stay application of the petitioner has been rejected as the petitioner had not shown willingness to pre-deposit 20% of the demand, against which the petitioner has preferred an appeal before the Tribunal, which is pending. Thus, despite the fact that the stay application of the petitioner was pending hearing before the first appellate authority, the second respondent authority has resorted to the drastic action of attaching the above-referred bank account of the petitioner under section 44 of the GVAT Act. Having regard to the pendency of the stay application in the appeal against the assessment order, the second respondent ought to have stayed his hands and not resorted to the drastic action of attaching the bank account of the petitioner - Impugned order do not sustain - petition allowed.
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