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2019 (10) TMI 406

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..... al, the respondent No.2 has, on 16.5.2019, resorted to powers under section 44 of the GVAT Act and attached the bank account of the petitioner. Thereafter, the stay application of the petitioner has been rejected as the petitioner had not shown willingness to pre-deposit 20% of the demand, against which the petitioner has preferred an appeal before the Tribunal, which is pending. Thus, despite the .....

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..... ONDENT(S) NO. 1,2 ORAL ORDER PER : HONOURABLE MS.JUSTICE HARSHA DEVANI 1. Rule. Ms. Maithili Mehta, learned Assistant Government Pleader waives service of notice of rule for respondents. 2. This petition under Article 226 of the Constitution of India, the petitioner has challenged the notice dated 16.8.2019 issued by the second respondent - The Assistant Commissioner of Commercial Tax under sectio .....

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..... that subsequently on 20.8.2019, the first appeal came to be dismissed as the petitioner was not willing to pre-deposit an amount of ₹ 8,52,841/-. Against the said order, the petitioner went in second appeal before the Gujarat Value Added Tax Tribunal. 6. Being aggrieved by the action of the second respondent of attaching the bank account of the petitioner despite the pendency of the stay app .....

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..... nd, against which the petitioner has preferred an appeal before the Tribunal, which is pending. 9. Thus, despite the fact that the stay application of the petitioner was pending hearing before the first appellate authority, the second respondent authority has resorted to the drastic action of attaching the above-referred bank account of the petitioner under section 44 of the GVAT Act. 10. In the o .....

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