2019 (1) TMI 1025

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....VOCATE for MR KK TRIVEDI (934) For The Respondent (s) : MR UTKARSH SHARMA, ASSTT. GOVT. PLEADER ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Tushar Hemani, learned advocate for the petitioner has invited the attention of the court to the additional affidavit filed on behalf of the petitioner, to submit that the respondent vide notice dated 29.10.2018 has attached all the ban....

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....sessee from the bank. The bank and the assessee, therefore, do not have the debtor-creditor relationship. The court after relying upon various decisions of other High Courts, set aside the impugned notice of attachment. It was submitted that therefore, the respondent was not justified in attaching the cash credit account of the petitioner in exercise of powers under section 45(7) of the Gujarat Va....

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....order made under section 45(7) of the Gujarat Value Added Tax Act, 2003 whereby three bank accounts of the petitioner have been attached, for the purpose of granting interim relief, the court has considered the request only qua the cash credit account bearing No.918030020580275 maintained by the petitioner with the Axis Bank. 5. This court in Kaneria Granito Ltd. v. Assistant Commissioner of Inco....