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2022 (5) TMI 470 - HC - VAT and Sales TaxAttachment of bank accounts - delayed action in making assessment - It is the Petitioner's grievance that though within the stipulated period of thirty days, he has applied for setting aside the ex-parte orders, however, due to lethargy and negligence on the part of the Respondents, applications remained unattended - repeal of Bombay Sales Tax Act - HELD THAT:- Since two layers of appeal have been provided to challenge the assessment, the said exercise cannot be undertaken under writ Jurisdiction. It is well settled that the writ Court should be slow in interfering into the matters, where alternative remedy of appeal has been provided. Therefore, we deem it appropriate to keep all these points open to be agitated and decided before the appropriate forum. Reverting back, it emerges that the Petitioner has timely applied for setting aside ex-parte assessment orders. There is no justification for the Respondents total inaction of sleeping over the application for long ten years. In other words, ex-parte assessment order needs to be set aside so as to give the Petitioner an opportunity to justify their returns. In view of the matter, it shall be in the tune of situation to set aside ex-parte assessment orders with direction to the Petitioner to appear before the authority, who in turn shall give them hearing and make the assessment in accordance with law. Since the ex-parte assessment orders is set aside, the bank attachment would also remain no longer in force. The ex-parte assessment orders dated 25th March, 2010 are set aside. The consequential bank attachment orders also stands quashed - Petition disposed off.
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