2013 (12) TMI 1445

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..... , W.P. Nos. 56358, W.P. Nos. 56359, W.P. Nos. 56360 of 2013 (T-RES) - -
CST, VAT & Sales Tax
MRS. NAGARATHNA B.V. J. K.P. Kumar, Senior Counsel for Suryanarayana. T for the petitioner. S.V. Giri Kumar, Additional Government Advocate and P.L. Vijay Kumar for the respondents. ORDER The action of the respondents in attaching the petitioner' current account maintained with the second res .....

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..... that Sri. Hemansu M.Shah also holds a separate personal account with the second respondent-Bank. In respect of Assessment Year 2005-06, M/s.Ambience Projects was re-assessed under Section 39(2) read with Section 69(1) of the Act and an order dated 20/09/2013 was passed re-assessing the tax liability of M/s. Ambience Projects to an extent of Rs. 1,14,38,391/- including interest and penalty. Conseq .....

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..... ave heard the learned senior counsel for the petitioner and learned Addl. Government Advocate who appears for respondent No.1 and learned counsel for respondent No.2 and perused the material on record. 4. The learned senior counsel for the petitioner has brought to my notice the fact that the petitioner firm has no business connection whatsoever with M/s. Ambience Projects, who is due to the Depa .....

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..... of the partners in M/s.Ambience Projects is a partner in the petitioner-firm also would not enable the Department to proceed against the petitioner partnership firm to the extent of withdrawing certain amounts from its current account. If recoveries have to be made by the Department, it should be from M/s.Ambience Projects or its partners. If any recovery has to be made from Sri.Hemanshu M.Shah w .....

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..... irst respondent to seek such details from Sri. Hemanshu M.Shah. On such notice being issued to the petitioner-firm, the latter to furnish the details to the first respondent-Department and taking into consideration the response of the petitioner, the amount of Rs. 6,07,682/- which has been withdrawn by the Department to be returned to the petitioner if the need so arises. In the meanwhile, the fir .....

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