2017 (5) TMI 25

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....tion is taken up for final hearing today. 3. By way of this petition under Article 226 of the Constitution, the petitioner has challenged the impugned order dated 9th January 2017 passed by the respondent attaching the bank account of the petitioner in exercise of powers under Section 45 of the Gujarat Value Added Tax Act, 2003 ["VAT Act" for short]. 4. It is mainly contended on behalf of the petitioner that the impugned order dated 9th January 2017 is issued in breach of principles of natural justice. It is the case on behalf of the petitioner that the show cause notice was issued upon the petitioner calling upon the petitioner to show cause as to why the bank account of the petitioner may not be attached on 9th January 2017 and with....

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....sidered. It is submitted that on 4th January 2017 ie., on and from the date of search, the petitioner started withdrawing substantial amounts from the bank account, only with a view to defeat the tax liability to be discharged. It is further submitted that a substantial amount of Rs. 60 lakhs came to be withdrawn by the petitioner after 4th January 2017. It is submitted that therefore, immediate steps were required to be taken so that further damage is not caused to the Revenue, the impugned order came to be passed on 9th January 2017. It is submitted that therefore, the conduct on the part of the Dealer withdrawing substantial amount of more than Rs. 60 lakhs from the bank account itself is suggestive of the intention on the part of the De....

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....it appears that the same is a non-speaking and nonreasoned order. Nothing is reflected in the order as to why such an action of attachment of bank account in exercise of powers under Section 45 of the Act is warranted. Whatever is submitted before this Court is not reflected from the impugned order. 8. In view of the above facts, more particularly the fact that the show cause notice has been issued on 9th January 2017 and on the very day ie., 9th January 2017, the impugned order has been passed and thereafter, no further opportunity is provided to the petitioner, even assuming that the impugned order can be said to be a provisional attachment, which was required to be passed considering the facts and circumstances of the case; more parti....