2022 (4) TMI 986

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i, Mr Sp Majmudar, Mr Utkarsh Sharma, AGP For the Respondent(s) : Government Pleader/Pp, Notice Not Recd Back, Notice Served ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 14(A) Be pleased to issue a writ of mandamus or a writ in the na....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... any other recovery actions against the petitioner for alleged dues of M/s. Space Petro Energy Private Limited; (D) During the pendency and final disposal of the present petition, be pleased to direct the respondent authorities to restrain from taking any coercive steps and not to recover any amount from Bank Accounts being Current A/c bearing No.0372102000022385 maintained with IDBI Bank....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l Civil Application No.3032 of 2022 Nehal Ashwinkumar Shah Vs. State of Gujarat. In the following decisions, this Court has taken the view that the authority under the Value Added Tax Act, 2003 [for short 'The Act, 2003'] has no power to attach any private movable or immovable property of a Director of a Company including the bank account of the Director for the purpose of recovering the dues p....