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TMI Blog2019 (10) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... eal, the respondent No.2 has, on 16.5.2019, resorted to powers under section 44 of the GVAT Act and attached the bank account of the petitioner. Thereafter, the stay application of the petitioner has been rejected as the petitioner had not shown willingness to pre-deposit 20% of the demand, against which the petitioner has preferred an appeal before the Tribunal, which is pending. Thus, despi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NO. 1 NOTICE SERVED BY DS (5) FOR THE RESPONDENT(S) NO. 1,2 ORAL ORDER PER : HONOURABLE MS.JUSTICE HARSHA DEVANI 1. Rule. Ms. Maithili Mehta, learned Assistant Government Pleader waives service of notice of rule for respondents. 2. This petition under Article 226 of the Constitution of India, the petitioner has cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order dated 16.8.2019 made under section 44 of the GVAT Act, the above-referred bank account of the petitioner came to be attached. 5. It appears that subsequently on 20.8.2019, the first appeal came to be dismissed as the petitioner was not willing to pre-deposit an amount of ₹ 8,52,841/-. Against the said order, the petitioner went in second appeal before the Gujar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GVAT Act and attached the above-referred bank account of the petitioner. Thereafter, the stay application of the petitioner has been rejected as the petitioner had not shown willingness to pre-deposit 20% of the demand, against which the petitioner has preferred an appeal before the Tribunal, which is pending. 9. Thus, despite the fact that the stay application of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent under section 44 of the GVAT Act is hereby quashed and set-aside. However, with a view to secure the interest of the Revenue also, the petitioner shall maintain an amount of ₹ 8,52,841/- in the bank account, which is the amount directed by the first appellate authority to be deposited by way of pre-deposit. 12. Rule is made absolute accordingly to the aforesaid extent. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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