TMI Blog2022 (5) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... operate its current account. In the case on hand, indisputably there has been no notice of demand as contemplated under Section-42 of the Act. It is within the knowledge of the authority that the writ-applicant is before the Tribunal in a Second Appeal. The Tribunal for the purpose of entertaining the second appeal may put the writ-applicant to some conditions like pre-deposit etc. The Second Appeal is yet to be heard on merits - pending the Second Appeal before the Tribunal, the impugned action on the part of the State Tax Officer is not sustainable in law. It could be said that the impugned action is essentially in exercise of powers under Section-45 of the Act. Section-45 only talks about provisional attachment. Provisional attach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Gujarat Value Added Tax Act, 2003 to IDBI Bank, Infocity Branch, Gandhinagar attaching Current Account No.260102000002165 of the petitioner; (B) Pending admission and final hearing of this petition, be pleased to stay recovery of dues on the basis of the notice annexed at Annexure-A; (C) Pending admission and final hearing of this petition, be pleased to permit the petitioner to operate Current Account No.260102000002165 held with IDBI Bank, Infocity Branch, Gandhinagar; (D) Ex-parte ad-interim relief in term of Para (B) and (C) may kindly be granted; (E) Such other and further relief/s as may be deemed just in the facts and circumstances of the present case may kindly be granted; 5. It appears from the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er reads thus:- Office of the Assistant Commissioner of Commerical Taxes, 3rd Floor, Block-20, Dr. Jivraj Mehta Bhavan, Ghatak-24, Gandhinagar. Under Section 44 of the Gujarat Value Added Tax Act-2003. No.CTO-(1)U-24/2021-22/ Out Ward No.4762/63 Date:04-01-2022 To, IDBI BANK, SUPAR MALL, INFOCITY, NR GH-0 CIRCLE, GANDHINAGAR. A/C.NO.:260102000002165 ORDER The Dealer M/s. SAHAJANAND LASER TECHNOLOGY LTD. holding TIN 24060301817 has failed to pay VAT/Sales Tax/CST for the period from APR-2017 To MAR 2018. It is brought to my notice that the amount of Rs.662036/- is still left unpaid by you on account of the above said dealer. You owe the sum of Rs.662036/- to the dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arma, the learned AGP appearing for the respondents. 11. The short point that falls for the consideration of this Court is whether the State Tax Officer could have proceeded to instruct the I.D.B.I. Bank not to permit the writ-applicant to operate its current bank account on the ground that the writ-applicant Company has incurred a liability under the Act, 2003. 12. It is not in dispute as noted above that against the final assessment order passed by the Assessing Officer, a First Appeal was filed before the First Appellate Authority and the writ-applicant succeeded before the First Appellate Authority in part. The liability to a certain extent came to be reduced by the First Appellate Authority. It is also not disputed against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in default in respect of that amount in accordance with the Sub-section-(5) of Section-42 of the Act. (b) Section-43 provides that where any notice of demand in respect of any tax, penalty, interest or any other amount payable under the Act is served upon any dealer and any appeal, revision application has been filed or any other proceedings have been initiated, then the Commissioner has to act in accordance with the provisions of Section-43 of the Act. (c) Section-44 provides for a Special Mode of Recovery. Section- 44 is more in the nature of a garnishee provision. (d) Section-45 provides for Provisional Attachment. Section-45 empowers the Commissioner or any authority to whom the powers have been delegated by the Commissioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section-44 of the Act 2003 is hereby quashed and set aside. The writ-applicant shall now pursue his Second Appeal before the Tribunal. It is for the Tribunal now to decide whether to ask the writ-applicant for any pre-deposit or not before entertaining the Second Appeal. At this stage, we need to clarify that after the assessment order came to be passed, a notice of demand under Section-42 of the Act was issued. However, there is no further notice of demand so far as the modified liability is concerned. 19. We direct the Tribunal to take up the Second Appeal filed by the writ-applicant for hearing at the earliest and decide the same in accordance with law. 20. In view of the aforesaid, the connected writ-application i.e. the Special ..... X X X X Extracts X X X X X X X X Extracts X X X X
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