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2022 (5) TMI 139 - HC - VAT and Sales TaxSeeking release of attached properties - whether the respondents could have proceeded to attach the individual and personal properties of the writ-applicants by invoking Section 44 of the GVAT Act? - HELD THAT:- The question posed is no longer res integra in view of the recent pronouncement of this High Court by this very Bench in the case of SHRI SHAKTI COTTON PVT. LTD. VERSUS THE COMMERCIAL TAX OFFICER [2022 (4) TMI 196 - GUJARAT HIGH COURT] where it was held that Section 44 of the GVAT Act is being misused to the maximum. Either the authorities concerned have no idea about the scope and true purport of Section 44 of the GVAT Act or they just pretend to be ignorant of the correct interpretation of Section 44 of the GVAT Act. In the case on hand also, it cannot be said by any stretch of imagination that the four firms had any debtor creditor relationship with the writ-applicants herein. It also cannot be said by any stretch of imagination that the four firms had any debtor-creditor relationship with late Sunil Shah - the entire action on the part of the respondents under the garb of Section 44 of the GVAT Act could be termed as without jurisdiction and arbitrary. It has been more than 7 years that various individual and personal assets of the writ-applicants have remained under attachment. Unfortunately, even the life insurance policies which matured over a period of time could not be encashed on account of the attachment. The respondents are directed to immediately lift the attachment over all the individual and personal assets of the writ-applicants and release them free from all encumbrances, except for the property referred to in the notice dated 13.10.2017 - application allowed.
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