TMI Blog2016 (12) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... ion at the SCN stage - Held that: - the present petition is preferred at the stage of show cause notice and ample opportunity shall be available to the petitioners to make submissions before appropriate authority and the appropriate authority is bound to consider the same in accordance with law and on merits - The petitioners are relegated to make appropriate submissions before the appropriate authority who had issued the show cause notice which shall be considered by the concerned authority in accordance with law and on merits. Petition disposed off - decided partly in favor of petitioner. - Special Civil Application No. 17335 of 2016 - - - Dated:- 15-12-2016 - M. R. Shah And B. N. Karia, JJ. Mr Mihir Joshi, Sr Advocate for M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s taken up for further hearing, learned AGP Ms. Maithli Mehta, under the instructions from the concerned Officer has stated at the bar that the appropriate authority withdraws the impugned orders of attachment of property of the petitioner no. 1 as well as the bank accounts. She has also stated at the bar that the appropriate authority also withdraws the impugned orders seizing the books of accounts, etc., passed under Section 67 [4] of the Gujarat Value Added Tax Act, 2003, however, with a liberty to keep copies of the same and after copying the same, the same shall be returned to the petitioners within a period of one week from today. She has further stated at the bar that the aforesaid orders are being withdrawn with liberty in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bil Dass Agarwal, [2014] 1 SCC 603 and a decision of Division Bench of this Court in the case of Vishwanath Realtors Anr. vs. State of Gujarat Ors. [Special Civil Application No. 7210 of 2015 :: Decided on 29/04/2015], the present writ petition is not entertained at the stage of show cause notice. It is to be stated that even no elaborate submissions on merits were made by the learned counsel appearing for the petitioners with respect to the legality and validity of the show cause notice, as the petitioners are yet to make elaborate submissions before the appropriate authority who had issued the show cause notice. In view of the above, the present petition stands dismissed so far as prayer made in terms of para 8 [A] is concerned wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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