2016 (12) TMI 885 - HC - VAT and Sales Tax

Release of attached bank property - return of books of account and other documents seized under Section 67(4) of the Gujarat VAT Act, 2003 - Held that - Affidavit-in-reply is filed on behalf of the respondents pointing out that by efflux of time the order of freezing the Bank Account under Section 45 of the VAT Act has expired - In that case of the matter, the cause so far as challenge to freezing of the Bank Account does not survive. Return of the books of account and other documents - petitioner s request that if for the purpose of filing reply in the assessment proceedings the petitioner s representative is permitted to inspect the said documents / books of account, the petitioner will be satisfied - Held that - the request of petitioner in this regard accepted - if the representative of the petitioner approaches the concerned Officer for inspection of the books of account and other documents seized, the the account same shall be considered and the representative of the petitioner shall be given inspection of the books of account and other documents seized. Petition disposed off - decided partly in favor of petitioner.

Summary

Issues:
Petition to de-freeze bank account and return seized documents under Gujarat VAT Act.

Analysis:
The petitioner filed a petition under Article 226 seeking the de-freezing of their bank account with HDFC Bank, which was allegedly illegally attached by the respondents. Additionally, the petitioner requested the return of books of account and other documents seized during a search conducted under Section 67(4) of the Gujarat VAT Act in 2015. In response, the respondents pointed out that the freezing order had expired, rendering the challenge to the bank account freeze moot. However, the issue of returning the seized documents remained. The petitioner's advocate proposed that if allowed to inspect the documents for filing assessment proceedings, the petitioner would be content. The learned AGP for the respondents agreed that if the petitioner's representative approached the concerned officer for inspection, it would be permitted. Consequently, the court directed the concerned respondents to facilitate the inspection of the seized documents. As a result, the petition was disposed of, resolving the matter at hand.