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2021 (2) TMI 3 - HC - VAT and Sales TaxIssuance of demand notice - attachment of bank account of the assessee in a case in which the assessee has filed an appeal together with a stay application against an order of assessment - Section 44 of the Gujarat Value Added Tax Act, 2003 - HELD THAT:- It appears that against the order of assessment passed by the Assessing Authority, the writ applicant has filed an appeal before the First Appellate Authority. Let Notice for final disposal be issued to the respondents, returnable on 13.01.2021. Having regard to the settled position of law, the respondents would be well advised if they deem fit to revoke the attachment in the meantime. On the returnable date, notify the matter on top of the Board. It is clarified that no amount shall be appropriated from the current bank account of the writ applicant to the State Treasury.
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