TMI Blog2022 (5) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 can be invoked during the pendency of any proceeding of assessment or re-assessment. The assessment has already been undertaken. Section 44 of the Act will also have no application because Section 44 is with respect to the special mode of recovery and it is more in the nature of a garnishee provision. Section 46 confers special powers upon the tax authorities for recovery of tax as arrears of the land revenue. This provision also will have no application at this point of time. In view of the specific order passed by the Tribunal that the recovery proceedings shall continue to remain stayed till the final disposal of the first appeals, the attachment of the current bank account of the company maintained with the State Bank of India cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing no.00000010813608433 maintained with State Bank of India, CAG-II, New Delhi (17313) Branch, New Delhi and further be pleased to lift the attachments on aforementioned accounts; (D) Pass any such other and/or further that may be thought just and proper, in the facts and circumstances of the present case; 2 The facts giving rise to this writ application may be summarized as under: 3 The writ applicant is a company incorporated under the provisions of the Companies Act, 1956 (for short, the Act, 1956 ). The company is registered under the Gujarat Value Added Tax Act, 2003 (for short, the VAT Act ). The company was assessed for the period 2015-16 under the VAT Act as well as under the CST Act and a demand of Rs.1,55,62,693/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 2015- 16. (2) Today, present matters are taken up on the Board for the preliminary hearing. Mr. Parth Pandya, the Learned CTP on behalf of Mr. Hiren Trivedi, the learned Advocate for the appellant and learned Government Representative Mr. A.K.Prajapati for the State have appeared for the hearing. (3) Learned CTP Mr. Parth Pandya has submitted that there are mainly two issues in the present matter one is of disallowance of certain claims of goods returns and another one is issue of ITC. He has submitted that with regard to disallowance of goods return sales they have paid Rs.7,74,697/- under the Amnesty Scheme and which is considered by the Assessing Officer and he has also submitted that there is sufficient amount of C/F ITC. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Authority as and when call for hearing. E. Stay against recovery proceeding shall continue till the final disposal of the First Appeals. F. No order of cost. 7 Thus, the order passed by the first appellate authority dated 22nd December 2020 referred to above came to be quashed and set aside by the Tribunal and the matters have been remitted to the first appellate authority for fresh hearing. The Tribunal also clarified that there shall not be pre-deposit. The Tribunal directed the first appellate authority to hear the appeals on its own merits pending the final disposal of the appeals before the first appellate authority. The Tribunal said that there shall not be any recovery proceeding. 8 Thus, the matters are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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