2020 (12) TMI 1011

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....Antani, AGP for the Respondent ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1. With the consent of the learned counsel appearing for the parties, the matter is taken up for final disposal today itself. 2. Rule returnable forthwith. Mr. K.M.Antani, the learned AGP waives service of Notice of Rule for and on behalf of the respondents. 3. By this writ application under Article 226 ....

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....ower under Section 45 (1) of the Gujarat Value Added Tax Act, 2003 (for short 'VAT Act, 2003'). The order at Annexure-A reads thus: "No.Addl. CCT/enforcement/FSU-06/2016-17/B 806 Office of the Commissioner of Commercial Taxes, D-4, RajyaKar Bhavan, B/h. Times of India, Ashram Road, Ahmedabad, Date : 15.06.2016 To, The Manager, HDFC Bank, ....

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.... immediate effect. Kindly furnish the following details of such accounts at the earliest in the interest of government revenue. (A) Account statement since the opening of the account in processible excel format complete KYC details. (B) Same/names of the introducer of these A/c. Numbers. (C)The details of phone numbers to which "SMS" alerts regarding transaction....

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.... "45. Provisional attachment. - (1) Where during the tendency 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 attach provisionally any property belonging to the dealer in such manner as may be prescribe....