2016 (12) TMI 885

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..... he 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 sa .....

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..... oner has prayed for an appropriate writ, order or direction directing the respondents to de-freeze / release the bank account of the petitioner with the HDFC Bank, which according to the petitioner, has been illegally attached by the respondents. 2. It is also further prayed to direct the respondents to return the books of account and other documents seized under Section 67(4) of the Gujarat VA .....

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..... as submitted 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. 4. Ms. Maithili Mehta, learned AGP has submitted that if the representative of the petitioner approaches the concerned Officer for inspection of the books of account and other documents .....

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