Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2020 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 126 - HC - VAT and Sales TaxPrinciples of natural justice - provisional attachment of bank accounts - Gujarat VAT Act - HELD THAT:- It appears that on 01.09.2016, the business premises of the writ-applicant was searched. The authority concerned proceeded to pass an order of provisional attachment of the three bank accounts - It appears that simultaneously the order of provisional attachment of the residential premises of the writ-applicant also came to be passed. Thus, the writ-applicant is aggrieved by such action on the part of the respondent authorities. The life of the order of provisional attachment is one year from the date of the order made under sub-section (1) of Section 45 of the VAT Act, 2003 - In such circumstances, the three bank accounts as well as the residential house cannot be said to be in any sort of attachment. This fact should be brought to the notice of the three banks. Application disposed off.
|