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TMI Blog2018 (4) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... as also given an opportunity to establish, primafacie, the actual movement of goods. There is primafacie material suggesting the petitioner's engagement in bogus billing activities, which if ultimately established, would result into sizeable tax demands - petition dismissed. - SPECIAL CIVIL APPLICATION NO. 16094 of 2017 - - - Dated:- 10-10-2017 - Mr. Akil Kureshi and Mr. Biren Vaishnav, JJ. Mr KJ Dwivedi, Advocate for the Petitioner(s) No. 1 Mr. Pranav Trivedi, AGP for the Respondent(s) No. 1 3 JUDGMENT The petitioner has challenged the action of the respondents in attaching the petitioner's bank account and the immovable property in exercise of powers under section 45 of the Gujarat Value Added Tax Act, 2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner with effect from 01.03.2017 for not filing the monthly returns. 2. It was in this background, the competent authority in exercise of powers under section 45 of the VAT Act attached the petitioner's bank account, stock and the immovable property to safeguard the interest of the Revenue. In additional affidavit filed by respondent no.3 on 19.09.2017, it is pointed out as under: 2. I respectfully state that the present deponent has put on record the statement of purchases made by the petitioner for the years 201415, 201516 and 201617. It was observed by the department that such purchases were mere billing transactions. The total purchase for the year 201415 is ₹ 4,93,81,331/. Such amount has been shown on page 40 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chment of the immovable property which is valued at approximately ₹ 58 lakhs. Counsel relied on the earlier orders passed by this Court giving partial reliefs in similar cases. 4. On the other hand learned AGP submitted that the petitioner could show no movement of goods on the purchases made from dealers found to be engaged in bogus billing activities. Total liability of the petitioner out of such purchases inclusive of interest and penalty would be close to ₹ 4 crores. The authority has exercised powers vested under section 45 of the VAT Act. 5. Section 45 of the VAT Act pertains to provisional attachment. Under subsection (1) of section 45, the competent authority has the power during pendency of any proceedings of asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n opportunity to establish, primafacie, the actual movement of goods. The intention obviously would be that even though the dealers from whom the petitioner may have made purchases, had later on suffered cancellation of registrations with retrospective effect, if the petitioner could primafacie establish that in his case, the goods were actually sold and purchased, mere cancellation of registration at a later point would not be fatal. However, on this crucial aspect also the petitioner failed to provide any worthwhile assistance. Till date, the petitioner has not placed before the authorities any evidence of movement of goods or payments through banking channels. 7. Considering such facts, we had inquired with the counsel for the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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