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TMI Blog2016 (3) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 and Mr. Dharmesh Shah, learned advocate waives service of notice of rule on behalf of the respondent No.6. Respondents No. 3 and 5, though served, have not entered appearance. 2. This petition under Articles 226 and 227 of the Constitution of India is directed against the letters dated 7.10.2015 issued by the second respondent Assistant Commissioner of Commercial Tax addressed to the Managers of City Bank, Ahmedabad as well as to the HDFC Bank, Maninagar Branch, Ahmedabad Mercantile Cooperative Bank Limited, Rakhial Branch and the ICICI Bank Limited, Maninagar Branch attaching the bank accounts of the petitioner in exercise of powers under section 45 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the "GVAT Act"). 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tune of Rs. 4,07,000/-. At the relevant time, when the petitioner had filed the present petition it was only the bank accounts of the petitioner that had been attached, subsequently, the reassessment orders came to be passed and the attachment was continued and thereafter, an amount of Rs. 4,07,000/- came to be debited from the petitioner's account. 4. Mr. Y.G. Thakore, learned advocate for the petitioner submitted that once the petitioner had preferred an appeal before the concerned authority together with a stay application, the respondents ought to have stayed their hands till a decision was taken on the stay application and ought not to have made any coercive recovery. In support of his submission, the learned advocate placed reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent authorities to proceed to initiate coercive recovery in exercise of powers under section 44 of the Act by attaching the bank accounts of the petitioner." 4.1 It was submitted that under the circumstances, the respondents ought to have waited till the outcome of the stay application before resorting to coercive measures. 5. On the other hand, Ms. Maithili Mehta, learned Assistant Government Pleader placed reliance upon the provisions of section 45 of the GVAT Act which empowers the Commissioner to attach provisionally any property belonging to the dealer in such manner as may be prescribed, if he is of the opinion that for the purpose of protecting the interest of the revenue, it is necessary to do so. It was submitted that it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were required to act in a reasonable manner in connection with the notice issued under rule 27 of the rules. The concerned authorities are, therefore, expected to stay their hands till the stay application of the dealer is decided, unless the stay application is not decided on account of any default on the part of the petitioner or it is found that the petitioner is unnecessarily delaying the stay application. However, in the absence of any exceptional circumstances, there is no warrant for the respondent authority to proceed to initiate coercive recovery in exercise of powers under section 44 of the Act. 7. In the light of the above discussion, the petition succeeds and is, accordingly, allowed to the following extent: (i) Having rega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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