2016 (9) TMI 268

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.... Mr. Justice Akil Kureshi ) 1. The petitioner has challenged an order dated 21.04.2016, under which, the petitioner's bank account of bank of Baroda, Thaltej branch, came to be attached in exercise of powers under section 45(1) of the VAT Act by the Commercial Tax Officer, Ahmedabad. Briefly, the case of the department is that the petitioner had made purchases from six dealers, whose registra....

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....r which would virtually bring the petitioner's business to a standstill. 3. On 28.04.2016 while ordering lifting of the attachment of the petitioner's bank account, the Court passed following order: "1. Heard Mr. Tanvish Bhatt, learned advocate, for the petitioner and Ms. Maithili Mehta, learned Assistant Government Pleader, for the respondents. 2. The learned Assistant Government Pl....

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....s. 33 lakhs, on which, as per the department, interest and penalties may attach. 6. Considering that the entire assessment is yet to be completed and considering the possible tax liability even according to the department if all charges against the petitioner are proved, the condition of maintaining a minimum balance of Rs. 25 lakhs in the bank account imposed under the said interim order dated 2....