TaxTMI 
TaxTMI 
2022 (5) TMI 3
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....in the nature of mandamus or any other appropriate writ, order or directions to the respondent authorities to immediately lift the attachment on bank account being current a/c bearing no.00000010813608433 maintained with State Bank of India, CAT-II, New Delhi (17313) Branch, New Delhi; (B) Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or directions to quash and set aside the impugned notice / communication dated 03.02.2022 (at Annexure -E colly). (C) During the pendency and final disposal of the present petition Your Lordships may be pleased to direct the respondent authorities to restrain from taking any coercive steps and not to recover ....
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.... 2020. 6 In such circumstances referred to above, the writ applicant - company went in appeal before the VAT Tribunal. On 14th March 2022, the Tribunal passed the following order: "(1) The appellant has preferred the present Second Appeals and challenged the orders of the learned Joint Commissioner of State Tax, Appeal, Ahmedabad (hereinafter referred as to, the First Appellate Authority') passed on 22/12/2020 u/s. 73 of the GVAT Act and 9(2) of the CST Act for the assessment periods 2014-15 and 2015-16, whereby the said first appeals were dismissed. The said first appeals were filed against the orders of learned Deputy Commissioner of State Tax, Circle- 2, Ahmedabad (hereinafter referred as to, 'the Assessing Authority'....
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....ondition of stay and without dierection of pre-deposit. (6) In light of aforementioned facts and reasons, this Tribunal decides to pass the following order: ORDER Second Appeal Nos. 234 TO 236 of 2021 are hereby allowed. A. The orders of the First Appellate Authority learned Joint Commissioner of State Tax, Appeal, Ahmedabad dated 22/12/2020 are hereby quashed and set aside. The matters are remanded to the First Appellate Authority for fresh hearing. B. No direction towards pre-deposit is passed. C. The First Appellate Authority is hereby directed to hear these appeals afresh on merits and in accordance with law preferably within two months from the date of receipt of record of these appeals i....
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....ove. The appeals filed by the writ applicant herein are now to be heard on their own merits by the first appellate authority. As on date, there are no proceedings pending on the strength of which Section 45 of the Act can even be invoked. Section 45 is with respect to the provisional attachment. Section 45 can be invoked during the pendency of any proceeding of assessment or re-assessment. The assessment has already been undertaken. Section 44 of the Act will also have no application because Section 44 is with respect to the special mode of recovery and it is more in the nature of a garnishee provision. Section 46 confers special powers upon the tax authorities for recovery of tax as arrears of the land revenue. This provision also will hav....