2016 (10) TMI 603

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....r. Justice Akil Kureshi ) 1. The petitioner has challenged an order dated 05.08.2016 passed by the Assistant Commissioner of Commercial Tax, Jamkhambhaliya, by which, he placed the petitioner's bank account in the HDFC bank, Connaught Place, New Delhi, under provisional attachment in exercise of powers under section 45(1) of the Gujarat Value Added Tax Act, 2005 (the VAT Act for short). The o....

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....y Tax Act does not invest the authority with any power of such nature. Even if as apprehended by the respondents, the registration of the petitioner as a dealer were to be canceled with retrospective effect, the same can have little effect on the petitioner's tax liability by disallowance of input tax credit since, as an importer of the goods from outside India, there is no element of input ta....

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....What appears substantially undisputable is that the amount of Rs. 20 lakhs quoted in the impugned order by way of petitioner's possible tax, interest and penalty liability, mainly comprises of the disputed entry tax. 6. The fact that the disputed tax liability represents in substantial measure, entry tax, is not in dispute. The Entry Tax Act does not contain any provision for provisional atta....