2021 (1) TMI 265 - HC - VAT and Sales Tax

Attachment of Bank Accounts - non-consideration of the interim relief - consequential Section 45 Notice issued by the respondent/Revenue to its Bankers - HELD THAT - We hope that wiser counsel would prevail and the respondents will not take any coercive action pending the hearing on 07.01.2021. Counsel for the appellant submits that on 07.01.2021 they will not seek any adjournment and the learned Additional Advocate General also submits that the matter lies in a short compass and that they would assist the Court in disposal of the matter itself. The writ appeal is disposed of with a request to the learned Single Judge to expedite the hearing and disposal, as the writ petition involves revenue to the State.

Summary

Issues:
Non-consideration of interim relief and Section 45 Notice seeking attachment of bank accounts.

Analysis:
The appellant approached the court aggrieved by the non-consideration of the interim relief and the Section 45 Notice issued by the respondent Revenue to the appellant's bankers for attaching the accounts. The court reviewed the daily orders and decided not to express any opinion as the writ petition was scheduled for consideration of interim relief on 07.01.2021. The court urged both parties to refrain from coercive actions until the hearing. The appellant's counsel assured no adjournment would be sought on the hearing date, and the Additional Advocate General agreed that the matter was straightforward and pledged assistance in expediting the case.

The court disposed of the writ appeal, requesting the Single Judge to expedite the hearing and disposal due to the revenue implications for the State. The Additional Advocate General assured the court that the appellant's concerns were baseless and that the authorities would act in accordance with the assigned hearing date. The appeal was ordered without any costs involved.