9911796707
TMI Blog2021 (4) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 44 of the Gujarat Value Added Tax Act, 2003 ('the GVAT Act' for the sake of further reference) whereby the bank account of the petitioner with the ICICI Bank numbering 025905004589 has been attached. This according to the petitioner is for recovery of the demand raised for the year 20082009 in relation to one 'M/s. Arzee International' name of which was, later on, changed to 'M/s. Arzee Rags (India) P. Ltd'. 2. The petitioner is a company incorporated under the Companies Act, 1956 which is engaged in the business of importing, exporting old clothes and of reselling the same within and outside the State. It is having a SEZ Unit (Special Economic Zone unit). 3. According to the petitioner, M/s. Arzee International was given the Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenged it by way of Second Appeal No.280 of 2020 along with application for stay of demand on 21.10.2020. The said second appeal and application for stay are pending before the authority concerned. 8. The grievance on the part of the petitioner is that the respondent no.2 vide its order dated 19.01.2021 attached the bank account invoking the powers under section 44 of the said Act for the recovery of the demand of Rs. 18,67,220/. Request was also made for the early hearing of the second appeal since the matter was not listed for hearing. Through the video conference after a long period, the second appeal eventually came to be listed on 01.02.2021 where the main emphasis was to set aside the liability. The petitioner has raised the serio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondents herein not to take any coercive steps towards recovery of demand raised pursuant to passing of the assessment order for the year 2008-09 till disposal of stay application pending before the tribunal; (c) pending admission, hearing and final disposal of this petition, direct the Respondent to revoke the bank attachment on the bank account number 025905004589 held with the ICICI bank and permit the Petitioner to use the said bank account; (d) pending admission, hearing and final disposal of this petition, direct the Respondents herein not to take any coercive steps towards recovery of demand raised pursuant to passing of the assessment order for the year 2008-09 till disposal of stay application pending before the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould amount to prejudging the issue and defeating the rights of party of taking legal recourse and getting its matter adjudicated. On one hand, the authority questions the very locus of the petitioner to proceed with the litigation as the very competence of the petitioner is questioned so far as the second appeal is concerned and on the other hand, it choses to attach the bank account of the present petitioner. Both the things cannot go together of questioning the legal competence of the petitioner to file a second appeal and to also attach the bank account on the ground of having availed legal succession under the concerned Act. 11. Learned AGP, Mr. Krutik Parikh, appearing for the State on a advance copy being given to the State, has ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter as the parties are before the second appellate authority by way of Second Appeal No. 280 of 2020. The petitioner preferred the said Second Appeal No. 280 of 2020 against the order of the first appellate authority with an application for stay of demand on 21.10.2020. It appears that from 21.10.2020 to 19.01.2021, when impugned order of attachment under Section 44 of the GVAT Act was passed, either the said appeal or application for stay had not come up for hearing. Once the respondent no.2 passed the order of attaching the bank account of the petitioner for the recovery of sum of Rs. 18,67,220/, request is moved via Email for early hearing of the application on 21.01.2021. Accordingly, the matter was listed on 01.02.2021. No hearing coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the first appellate authority within two weeks from the date of receipt of copy of this order. We also further direct that what is also to be regarded by the authority concerned is that the petitioner had not been heard before its rights were curtailed and that too, when it was agitating the very issue before the very Tribunal. Without even giving a single opportunity and without attempting adjudication for which the litigant has taken the statutory course under the law, to take recourse to such stringent statutory action would warrant an indulgence. 14. What is noticed in the instant case is that from October 2020, the petitioner is already before the second appellate authority and without deciding his application for the st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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