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2020 (2) TMI 126
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....r the Petitioner(s) No. 1 VIJAY H PATEL(7361) for the Petitioner(s) No. 1 for the Respondent(s) No. 2 ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) for the Respondent(s) No. 1 ORAL ORDER (PER : MR. J.B.PARDIWALA) 1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant a proprietary concern through its proprietor has prayed for the follo....
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....the Ld. Respondent No.2 under Section 45(1) of the Gujarat Value Added Tax Act, 2003 attaching the Saving A/c. No. 01211000264391; (D) YOUR LORDSHIPS may be pleased to issue appropriate writ, order or direction quashing and setting aside the order passed by the Ld. Respondent No.2 under Section 45(1) of the Gujarat Value Added Tax Act, 2003 attaching the Saving A/c. No. 0192101060501 of t....
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...., 2003 (for short the "VAT Act") as well as under the Central Sales Tax Act, 1956 (for short the "CST Act"). 3. It appears that on 01.09.2016, the business premises of the writ-applicant was searched. The authority concerned proceeded to pass an order of provisional attachment of the three bank accounts. The details are as under:1. Current A/c. No. 50158615832 with the Allahabad Bank, Gandhi....
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....se of protecting the interest of the Government revenue, it is necessary so to do, he may by order in writing attach provisionally any property belonging to the dealer in such a manner as may be prescribed. (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1)." 6. In such circumst....