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2022 (1) TMI 1066 - HC - VAT and Sales TaxValidity of attachment orders - Recovery of Sales Tax - creation of charge over the property - rights by mutation of entries - HELD THAT:- The issue raised in the present writ application is no longer res integra in view of the pronouncement of this Court in the case of MANHARLAL HIRJIBHAI VIRDIYA VERSUS ASSISTANT COMMISSIONER OF COMMERCIAL TAX [2021 (10) TMI 809 - GUJARAT HIGH COURT] where it was held that the auction of the residential property in question as illegal and bad in law and restrained the respondents from attaching or selling any private property of the Managing Director of the Company for realization of the aforesaid dues. The charge created by the State in the revenue records with respect to the subject property is set aside and both the orders of attachment are also hereby quashed and set aside - application allowed.
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