2019 (1) TMI 1025

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....titioner (s) : MR TUSHAR HEMANI, ADVOCATE 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 ....

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....uld be in the nature of borrowing by the assessee 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 p....

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....le the petition has been filed challenging the 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 Kaner....