Legality and validity of the order of attaching the bank account ...
VAT and Sales Tax
February 8, 2021
Legality and validity of the order of attaching the bank account of the writ-applicant in exercise of power u/s 44 of the GVAT Act - he plain reading of the aforesaid communication would indicate that the matter was closed for the assessment year 2010-11 - as the condition precedent for invoking Section 34(8A) of the Act is not fulfilled in the present case, not only the impugned order dated 08.07.2019 of assessment is rendered illegal, but even the subsequent action in the form of attachment order under Section 44 of the Act would be rendered without jurisdiction. - HC
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