2016 (7) TMI 482

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....AKHARIA, ADVOCATE FOR THE RESPONDENT : MR HARDIK VORA, AGP ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner is a dealer registered under the Gujarat Value Added Tax Act. The petitioner deals in chemicals. The respondent-authorities have passed an order dated 06.08.2015 attaching immovable properties and stock, which is mentioned in the schedule to the said order,....

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....have been passed since the petitioner had made payment of tax to the selling dealers. If the selling dealers had not in turn showed such sales in their returns or not paid tax thereon, the petitioner cannot be held liable for the same. In any case, the authorities cannot recover the entire amount of possible tax with penalty even before the assessment is completed. The second grievance of the peti....

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.... petitioner depositing cash amounts with the department. 4. At the stage where the petitioner's assessment is yet to be completed, we would not permit the department to recover any further possible tax or penalty. However, the order of attachment which has been passed to protect the interest of Revenue with minor modification, needs to be preserved. It is not in dispute that the department ....

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....er, maintain minimum stock of Rs. 1.15 crores. 6. Under the circumstances the request of the petitioner for unconditional lifting of the order of attachment cannot be granted. However, with respect to the petitioner's second grievance, we find considerable force. In addition to not allowing the department to recover any further sum till the assessment is completed, a sum of Rs. 17 lacs reco....