2017 (9) TMI 495

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.... Honourable Mr. Justice Akil Kureshi ) 1. Petitioner has challenged the orders passed by the respondent no. 2 - Assistant Commissioner of Commercial Tax provisionally attaching the petitioner's bank accounts. 2. Brief facts are as under: 2.1 The petitioner is a company dealing in timber. The petitioner has necessary VAT and Sales Tax registrations for such purpose. The respondent no. 2 - Assist....

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....ank, New Delhi, copy of which was supplied to the petitioner by the said Bank. Counsel for the petitioner submitted that though such communications are issued by the said authority to the Dena Bank and ICICI Bank also, the petitioner does not have a copy thereof. In fact in one such order, the authority has also called upon the bank to pay up the amount in the account of the petitioner. It is poin....

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....r hand, learned Assistant Government Pleader opposed the petition contending that there is prima facie material to believe that the petitioner indulged into bogus billing activities and had evaded tax. The competent authority has therefore passed orders attaching the bank accounts to safeguard the interest of Revenue. 5. As noted, the assessment in case of the petitioner is not yet made. The peti....