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2016 (9) TMI 268 - GUJARAT HIGH COURT

2016 (9) TMI 268 - GUJARAT HIGH COURT - TMI - Attachment of bank account - section 45(1) of the VAT Act purchases made from dealers whose registrations were cancelled genuinity of transactions of petitioner with such dealers - assessment proceedings in progress Held that: - the entire assessment is yet to be completed and considering the possible tax liability even according to the department if all charges against the petitioner are proved, the condition of maintaining a minimum balance o .....

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ourable Mr. Justice Akil Kureshi ) 1. The petitioner has challenged an order dated 21.04.2016, under which, the petitioner's bank account of bank of Baroda, Thaltej branch, came to be attached in exercise of powers under section 45(1) of the VAT Act by the Commercial Tax Officer, Ahmedabad. Briefly, the case of the department is that the petitioner had made purchases from six dealers, whose registrations were canceled due to bogus billing activities. The department primafacie carried a belie .....

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. In any case, these issues need to be gone into in proper assessment proceedings. Before even initiating such assessments, the authority cannot prejudge the petitioner's tax liability and pass an order which would virtually bring the petitioner's business to a standstill. 3. On 28.04.2016 while ordering lifting of the attachment of the petitioner's bank account, the Court passed following order: 1. Heard Mr. Tanvish Bhatt, learned advocate, for the petitioner and Ms. Maithili Mehta, .....

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