Bank Account Attachment Under GVAT Act Section 44 Deemed Illegal Due to Unmet Conditions for 2010-11 Assessment.

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....Legality and validity of the order of attaching the bank account of the writ­-applicant in exercise of power u/s 44 of the GVAT Act - he plain reading of the afore­said communication would indicate that the matter was closed for the assessment year 2010­-11 - as the condition precedent for invoking Section ­34(8A) of the Act is not fulfilled in the present case, not only the impugned order dated 08.07.2019 of assessment is rendered illegal, but even the subsequent action in the form of attachment order under Section­ 44 of the Act would be rendered without jurisdiction. - HC....