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2016 (1) TMI 770 - GUJARAT HIGH COURTAttachment and seizure by the Service Tax Department for substantial service tax dues not paid - there is no final assessment of the petitioner's duty and penalty liabilities. The petitioner is seeking installments for depositing the amount demanded by the Department, so that the bank accounts which are attached and the godowns of the petitioner which are sealed may be released from such attachment and sealing. - Held that:- we are of the opinion that, upon certain conditions, the bank accounts and the godowns of the petitioner can be released from attachment, provided the petitioner deposits a total sum of ₹ 3.54 crores which would include ₹ 2.46 crores already collected by the Department so far. The Department shall release attachment of the bank accounts of the petitioner and remove the seals from the business godowns of the petitioner, on the conditions specified in the order.
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