2016 (12) TMI 885

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.... JUDGMENT ( Per : Honourable Mr. Justice M. R. Shah ) 1. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for an appropriate writ, order or direction directing the respondents to de-freeze / release the bank account of the petitioner with the HDFC Bank, which according to the petitioner, has been illegally attached by the respondents. 2. ....

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.... 67(4) of the VAT Act while conducting the search / inspection on 13/08/2015 is concerned, learned advocate appearing on behalf of the petitioner has submitted that if for the purpose of filing reply in the assessment proceedings the petitioner's representative is permitted to inspect the said documents / books of account, the petitioner will be satisfied. 4. Ms. Maithili Mehta, learned AGP has....