9911796707
TMI Blog2016 (5) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... chment the stock of goods and also the bank accounts which have been attached by virtue of provisional assessment orders made under section 45 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the Act") 3. Heard Mr. Abhishek Mehta, learned advocate, for the petitioners and Ms. Maithili Mehta, learned Assistant Government Pleader, for the respondents. 4. From the orders made under section 45 of the Act which are subject matter of the present petition, it appears that the approximate tax liability of the petitioners as estimated by the respondents is tax of Rs. 2,59,920/- and penalty of Rs. 5,07,61,026/- under provisional attachment order dated 22.2.2016 and tax of Rs. 12,73,586/- and penalty of Rs. 5,22,82,724/- under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the hard-disk of desktop computers etc. and all other documents from the office of the petitioners having been impounded by the respondents, it is not possible for the petitioners to carry out the day-to-day business activities and the business of the petitioners has come to a standstill. It was, accordingly, urged that at least copies of the relevant material be furnished to the petitioners so that they can carry out their day-to-day business activities. 6. Ms. Maithili Mehta, learned Assistant Government Pleader, vehemently opposed the request for grant of any interim relief to the petitioners. Pointing out the nature of the alleged illegalities committed by various parties, including the petitioners, whereby huge refunds of input ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax of Rs. 12,73,586/- and penalty of Rs. 5,22,82,724/- under the provisional attachment order dated 19.4.2016. While a larger figure of Rs. 398.88 crores is also stated, such liability is stated to be the joint and several liability of all concerned in the alleged scam. No basis is stated for arriving at such figure in the said orders. Investigation and inquiry is still underway, and at this stage there is no assessed liability. The court is, therefore, of the view that considering the total estimated liability qua the petitioners upon preliminary investigation in their case, attachment of the movable and immovable properties of the petitioners is sufficient to secure such amount. Therefore, at this stage, the court is inclined to grant a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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