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SAMAY ENTERPRISE AND 2 Versus STATE OF GUJARAT AND 1

Quash of Order of Attachment – bank account – residential bungalow – offices and commercial establishments – stock of goods lying in godowns – cars and other personal belongings – section 45 of Gujarat Value Added Tax, 2003 – demand of tax, interest and penalty - possession of unaccounted stock of goods in undeclared godowns - investigation – Held that: - The department, undoubtedly, has powers under section 45 of the VAT Act to pass an order of provisional attachment to protect the interest of .....

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s confirmed contained in order dated 6.5.2016 and made absolute subject to minor modifications and safeguards – petition disposed off – decided against petitioners subject to some modifications. - SPECIAL CIVIL APPLICATION NO. 7750 of 2016 - Dated:- 11-8-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE PETITIONER : MR ABHISHEK M MEHTA, ADVOCATE FOR THE RESPONDENT : GOVERNMENT PLEADER ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioners have challenged the order of at .....

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lity of ₹ 5.07 crorers (rounded off). It is further the case of the department that the investigation in case of M/s.Dharampal Satyapal Ltd. is going on. Preliminary investigation suggests that through 12 fictitious firms, goods worth ₹ 961 crores have been traded showing them as interstate sale, whereas the goods were sold within the State and thereby tax with interest and penalty worth more than ₹ 400 crores is the estimated liability that may arise in the said scam. The depa .....

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petitioners have challenged in this petition. 4. On 6.5.2016, after hearing both the sides, the Division Bench of the Court, had passed the following order; 9. In the backdrop of the facts noted hereinabove, in the opinion of this court, since it appears that on preliminary investigation made in the case of the petitioners by the respondents, the estimated tax liability of the petitioners is tax of ₹ 2,59,920/- and penalty of ₹ 5,07,61,026/- under the provisional attachment order da .....

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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 ad-interim relief to the petitioners to the following extent: The respondents are hereby directed to lift the provisional attachment made on the bank accounts of the petitioners as well as to delete the condition for maint .....

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parties for final disposal of the petition. 6. Upon perusal of the materials on record, it prima facie emerges that as per the Department, the petitioners tax and penalty liability would come in the vicinity of ₹ 5.10 crores on the unaccounted goods found from the undeclared godowns. With respect to the petitioners further larger liability, it prima facie appears that even according to the department, the primary liability would rest on M/s. Dharampal Satyapal Limited. From the orders of .....

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n that in order to do so, it is necessary to attach any property belonging to the dealer. However, being an order in the nature of attachment before judgment, which undoubtedly would have harsh consequences on a dealer, the powers have to be exercised sparingly and with due care. 8. We have noticed that by an interim order, the Court had already granted substantial relief to the petitioners. Under such order, the attachment of the bank accounts of the petitioners were lifted. Simultaneously, the .....

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pur Ta-City, Dist.- Ahmedabad. 3. Property-City Survey No.2663 and 2781 paikee First Floor Dariyapur Ta-City, Dist.-Ahmedabad. 4. Property-City Survey No.-2663 and 2781 paikee Second and Third Floor with Terrace rights property, Dariyapur Ta-City, Dist.-Ahmedabad. 5. Moje Thaltej Survey No.13 Paikee 367, 368/1, 368/2 and 368/3 on build Asopalav Bungalow No.44, Opp. New York Tower, S.G. Highway, Thaltej, Ahmedabad. 10. The learned counsel for the petitioners, produced today, a valuation report of .....

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