TMI Blog2021 (7) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner firm is liable to pay the tax with interest and penalty, in aggregate ₹ 1,09,61,102/- and the department has attached the movable and immovable properties to the tune of ₹ 75,48,541/-, which include the attachment of two bank accounts i.e. of Union Bank of India account, having balance amount of ₹ 4,16,050/- and Canara Bank account with balance of ₹ 5,386/- and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C. JOSHI MR. HARDIK V VORA FOR THE PETITIONER MS DHWANI TRIPATHI WITH MR UTKARSH SHARMA, AGP FOR THE RESPONDENT ORDER PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI 1. Heard, the learned advocates for the parties for some time. Learned advocate Mr. Hardik Vora for the petitioner has relied upon the decision of the Supreme Court in the case of M/s. Radha Krishan Industri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of the notification of the said amendment. According to them, the newly substituted section 83 would have a wide repercussion and therefore, some time may be given to verify the position as to whether the said new provisions have come into force or not. 2. In view of the above, put up on 30th July 2021. 2.1 However, considering the affidavit-in-reply filed by the respondent to the effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of deposit for filing the appeal under section 107 of the said Act. 3. In that view of the matter, without going into the merits of the other issues involved in the petition, at present, the provisional attachment in respect of the bank account No. 369801010029171 (Current Account) of the Union Bank of India and the bank account No. 3809201000037 (Current Account) of the Canara Bank ..... X X X X Extracts X X X X X X X X Extracts X X X X
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