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2021 (2) TMI 248 - HC - VAT and Sales TaxLegality and validity of the order of attaching the bank account of the writ-applicant in exercise of power under Section 44 of the GVAT Act - service of notice under Section 34(8A) of the GVAT Act - HELD THAT:- Ordinarily, we would not have entertained this writ-application on the ground that the impugned order dated 08.07.2019 passed under Section 34(8A) of the GVAT Act, 2003 is an appealable order. However, in view of certain pleadings in the writ-application, we thought fit to issue notice and call upon the respondents to justify its action of invoking Section 34(8A) of the Act. The communication is ordered to be taken on record. The plain reading of the aforesaid communication would indicate that the matter was closed for the assessment year 2010-11 - as the condition precedent for invoking Section 34(8A) of the Act is not fulfilled in the present case, not only the impugned order dated 08.07.2019 of assessment is rendered illegal, but even the subsequent action in the form of attachment order under Section 44 of the Act would be rendered without jurisdiction. The impugned order dated 08.07.2019 passed by the respondent no.2 Annexure-D to the writ-application is hereby quashed and set aside - Application allowed.
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