2019 (6) TMI 884

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.... Mr. Nikhil Rajani i/b. M/s. V. Deshpande & Co., for Respondent No.1. P.C: This Petition under Article 226 of the Constitution of India seeks to set aside an order dated 14th July, 2017 passed under Sections 45 and 45(1) of the Gujarat Value Added Tax Act, 2003. The impugned order attaches the property belonging to the Petitioner for nonpayment of Value Added Tax by the erstwhile owner of ....

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....tice dated 14th July, 2017 of attachment was received in Mumbai. The impugned property was purchased in Mumbai. Thus, this Court would have jurisdiction to entertain the Petition. In support, reliance was placed upon the decision of the Apex Court in Naval Kishor Sharma v/s. Union of India (2014) 9 SCC 329. In particular, support was sought of Article 226(2) of the Constitution of India. 4. It ....