Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1414 - GUJARAT HIGH COURTProvisional attachment of Bank Accounts - section 45(1) of the Gujarat Value Added Tax Act, 2003 - Held that:- An order under section 45(1) of the Act would enure during the pendency of the proceedings of assessment or re-assessment, but once the assessment orders is passed, the authority concerned have to resort to the other provisions provided under the Act for recovery of the amount payable under the assessment orders if the dealer does not pay the same within the statutory time limit, however, they cannot continue with the provisional attachment made under sub-section (1) of section 45 of the Act. The continuance of the impugned orders after the making of the assessment orders, therefore, cannot be sustained. The continuance of the orders of provisional attachment under section 45(1) of the Act after the passing of the final assessment orders being bad in law, the second respondent is directed to forthwith lift the attachment of the bank accounts of the petitioner under the orders dated 16.10.2018 - Petition allowed in part.
|