2018 (12) TMI 1414

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....e Respondent : Mr Utkarsh Sharma Assistant Government Pleader ORAL JUDGMENT (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Rule. Mr. Utkarsh Sharma, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents. Having regard to the controversy involved in the present case, which lies in a very narrow compass, the matter is taken up for hearing today. 2. Th....

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....e, C.G. Road, Ahmedabad as security against any liability fixed by the respondent No.2. It was submitted that at the relevant time, when the petition was filed, the respondent No.2 had proceeded on the assumption that a liability of Rs. 1,58,21,999/- would arise. However, subsequently assessment orders have been passed and, therefore, the provisional attachment over the bank accounts be directed t....

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....f the petitioner in exercise of powers under section 45(1) of the Act. Sub-section (1) of section 45 of the Act provides that where during the pendency of any proceedings of assessment or reassessment of turnover escaping assessment the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may by order in writing att....

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....xtraordinary jurisdiction under Article 226 of the Constitution of India, the interests of the revenue also cannot be ignored and necessary directions are required to be issued to the petitioner to protect the interest of the revenue. 6. For the foregoing reasons, the petition partly succeeds and is, accordingly, allowed to the following extent. The continuance of the orders of provisional attach....