AI Drafter 
TaxTMI 
TaxTMI 
2022 (5) TMI 385
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....re being disposed of by this common order. 2. For the sake of convenience, the Special Civil Application No.3966 of 2022 is treated as the lead matter. 3. Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of notice of rule for and on behalf of the respondents. 4. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- "7(A) Be pleased to issue an appropriate writ, order or direction quashing and setting aside the notice dated 04.01.2022 issued passed by the respondent authority u/s.44 of The Gujarat Value Added Tax Act, 2003 to IDBI Bank, Infocity Branch, Gandhinagar attaching Current Account No.260102000002165 of the pet....
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.... being dissatisfied with the order passed by the First Appellate Authority preferred the Second Appeal before the Gujarat Value Added Tax Tribunal. The Second Appeal is pending for hearing before the Tribunal. 8. It appears that in the meantime the respondent no.2 proceeded to pass the impugned order dated 04.01.2022 in exercise of powers under Section-44 of the Act. The State Tax Officer sent an intimation to the I.D.B.I. Bank with an instruction that the writ-applicant herein shall not be permitted to operate its Current Account No.260102000002165 maintained with the I.D.B.I. Bank, Gandhinagar. The impugned order reads thus:- "Office of the Assistant Commissioner of Commerical Taxes, 3rd Floor, Block-20, Dr. Jivraj Mehta Bhava....
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....personally liable to the Commissioner to the extent of the liability discharged or to the extent of liability of the dealer for tax, penalty and interest whichever is less. Place: GANDHINAGAR Date-04-01-2022 sd/- STATE TAX OFFICER (1) UNIT-24, GANDHINAGAR Copy to: SAHAJANAND LASER TECHNOLOGY E-30 GIDC SECTOR-26, GANDHINAGAR. 9. Being dissatisfied with the aforesaid action on the part of the State Tax Officer, the writ-applicant is here before this Court with the present writ-application. 10. We have heard Mr. Vijay Patel, the learned counsel appearing for the writ-applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents. 11. The short point that falls for ....
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....al. 15. The correct procedure as prescribed under the Act, 2003 is as under:- (a) Once the final order of assessment is passed determining the liability of the dealer, the dealer is obliged to make the payment together with the penalty and interest into a Government Treasury in such manner as may be prescribed within 30 days from the date of service of notice of demand issued by the Commissioner. Thus, the condition precedent is issue of a notice of demand under Section-42 of the Act. If within 30 days from date of service of notice of demand, the dealer fails to make the payment, the dealer or the persons liable therefore shall be deemed to be in default in respect of that amount in accordance with the Sub-section-(5) of Sectio....
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....t of the State Tax Officer is not sustainable in law. 17. It could be said that the impugned action is essentially in exercise of powers under Section-45 of the Act. Section-45 only talks about provisional attachment. Provisional attachment is permissible only during the pendency of the proceedings of assessment or reassessment. In the case on hand, the writ-applicant has traveled much beyond the proceedings of assessment. He is now before the Tribunal in Second Appeal. 18. In such circumstances referred to above, this writ-application succeeds and is hereby allowed. The impugned order dated 04.01.2022 at Annexure-A to this writ-application purported to have been passed under Section-44 of the Act 2003 is hereby quashed and set aside.....