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One Tape India Pvt. Ltd Versus State of Gujarat & 1

2017 (10) TMI 489 - GUJARAT HIGH COURT

Attachment of Bank Account - provisional attachment - Held that: - Sub-section (2) of Section 45, however, provides that every such provisional attachment shall cease to have effect after expiry of one year from the date of the order - In the present case, this period of one year is over long back. It is, therefore, declared that the order dated 13.07.2016 is no longer effective. - Refund of amount recovered by the respondents from the petitioner's bank account - Held that: - admittedly, no .....

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pplication No. 16500 of 2017 - Dated:- 29-9-2017 - MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ. For The Petitioner : Uchit N Sheth, Advocate For The Respondent : Mr Chintan Dave, Asst Government Pleader ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner has made two fold prayers. First is for setting aside an order dated 13.07.2016 under which the petitioner's bank account in HDFC Bank, Surendranagar branch came to be attached by the Commercial Tax Officer, Surendranagar. Th .....

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he basis that the registration of the seller was cancelled. The authorities were of the opinion that the petitioner could not avail credit on such purchases. The Commercial Tax Officer, Surendranagar therefore passed the impugned order dated 13.07.2016 attaching the petitioner's bank account for recovering a sum of ₹ 10,78,267/- plus interest and penalty. The authorities also recovered sum of ₹ 1,63,000/- from the petitioner's said bank account as conveyed to the petitioner b .....

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case, in terms of subsection (2) of Section 45 of the VAT Act, such provisional attachment cannot last beyond a period of one year from the date of the order. With respect to the recovery, counsel submitted that without any basis and without passing order of assessment, the said authority directly recovered the sum from the petitioner's bank account which was wholly impermissible. 4. Learned AGP, on the other hand, submitted that the vendor had not deposited the tax in the government revenue .....

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