2017 (10) TMI 489

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.... ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner has made two fold prayers. First is for setting aside an order dated 13.07.2016 under which the petitioner's bank account in HDFC Bank, Surendranagar branch came to be attached by the Commercial Tax Officer, Surendranagar. The second is for refund of a sum of Rs. 1,63,000/- recovered by the respondents from the petitioner....

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.... Rs. 1,63,000/- from the petitioner's said bank account as conveyed to the petitioner by the HDFC Bank under letter dated 16.08.2016. 3. Learned counsel Shri Uchit Sheth for the petitioner submitted that merely because the registration of the vendor was cancelled would not automatically mean that the petitioner should be disallowed the input tax credit on the purchases made from such dealer. ....

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.... pending. The question of refund at this stage, therefore, does not arise. 5. Section 45 of the VAT Act pertains to provisional assessment. Under sub-section (1) of Section 45, the Commissioner has the power of provisional attachment of any property of the dealer when during the pendency of any proceedings of assessment and re-assessment of turnover escaping assessment he was of the opinion that ....