TaxTMI 
TaxTMI 
2022 (4) TMI 193
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.... convenience, the Special Civil Application No.1521 of 2021 is treated as the lead matter. 3. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs; "(A) Your Lordships may be pleased to admit this Petition. (B) Your Lordships may be pleased to issue Writ of Mandamus or any other appropriate writ, directing the Respondent No.3 to immediately remove provisional attachment of following Bank Account, belonging to Petitioner No.1 Sr. No. Name of Bank & Brarnch A/c. Type & A/c Number Amount (Rs.) 1. HDFC Bank Ltd., Nanpura, Surat. Over Draft cum Saving A/c 14168020001133 63,642/- And that is how, debit may be allowed t....
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....of personal hearing, to pass a speaking order and to follow the Principle of Natural Justice. (J) To pass such further necessary and ancillary orders as the nature and circumstances of the case. (K) To award costs of any incidental to this application be paid by the Respondent. (L) Your Lordship may be pleased to grant such other further relief (s) that may be deemed fit and proper in the interest of justice in favour of the petitioner." 4. We need not delve much into the facts of this case as we intend to dispose of this writ application on a short ground. 5. On 17th June, 2021, a Coordinate Bench of this Court passed the following order; "1.Heard learned Advocate Mr. Mukund Kumar Chouhan for the p....
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....s time to file a reply. 4.In view of the above, it is directed that the respondent authority shall make valuation of the properties attached vide order dated 27.07.2020 (Annexure 'B') before the next date of hearing and place on record the Report, and do the needful for lifting the attachment not required considering the liability of tax payable by the petitioner. 5.Learned Advocate for the petitioner Mr. Chouhan may file proposed amendment with regard to the subsequent events which have taken place. The respondent shall also file the reply to petition on the next date of hearing. 6.Put up on JUNE 25, 2021. " 6. Thereafter, on 2nd July, 2021, this court passed the following order; "1. Heard, le....
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.... has already been protected by the attachment of the shop, which is valued at about Rs. 15 lakhs. 4.1 Learned AGP Mr. Sharma has not resisted much on this issue. 5. In the aforesaid premises, by way of interim relief pending the petition, the provisional attachment in respect of the bank account of the petitioner being HDFC Bank Over Draft cum Saving Account No. 14168020001133, Nanpura, Surat, made by the respondent, is hereby lifted. It is clarified that the Court has not gone into the other issues with regard to the tax liability of the petitioner." 7. We have heard Mr. Chouhan, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents. 8. It appears ....