TaxTMI 
TaxTMI 
2021 (1) TMI 797
X X X X Extracts X X X X
X X X X Extracts X X X X
....NOURABLE MR. JUSTICE J.B.PARDIWALA) 1 By this writ application under Article 226 of the Constitution of India, the writ applicant, a partnership firm through one of its partners, has prayed for the following reliefs: "a) to declare the impugned order No.GSL/S.5(1)/S.83/B.14 dated 15.01.2018 issued by respondent No.2, as without authority of law and ultra vires the provisions of the Gujarat Good....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s." 2 It appears from the materials on record that this is a third round of litigation. Mr. Chintan Dave, the learned A.G.P. appearing for the State respondent, on an advanced copy served to him of the writ application, invited the attention of this Court to the two orders passed by a Coordinate Bench dated 20th August 2020 and 16th September 2020 respectively. These two orders are annexed at pa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....20 is with respect to the provisional attachment of the cash credit account of the writ applicant maintained with the Kotak Bank at Surat. The summary of the properties provisionally attached is as under: Sr. No. Property details Type Owner Value 1 B­2/28, Hojiwala Industrial Estate, Sachin, Surat Factory premises M/s. Formative Tex Fab Rs. 6.5 Cr. 2 M/81, Someshwara Enclave, Vesu,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....luding the fixed deposits referred to above in the chart. He submits that as the PAN Card number is common, no sooner the authority concerned instructed the bank to provisionally attached the cash credit account, then the Bank, on its own, freezed all other accounts. His principal argument is that even otherwise, the cash credit account cannot be attached provisionally by virtue of power under Sec....