9911796707
TMI Blog2021 (2) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of Bombay Land Revenue Code, 1879 for attachment of registered property of the petitioners; (b) Direct respondents herein, pending the present petition, not to initiate any recovery proceedings; (c) For ad-interim relief in terms of prayer (a) and (b) above; (d) For costs of the petition; (e) For such further and other relief as the nature and circumstances of the case may be warrant as deemed fit by this Hon'ble Court." 2. The short point involved in this writ application is whether the impugned notice under Section 152 of the Bombay Land Revenue Code, 1879 could have been issued for the purpose of recovery of tax as determined, pending the appeal and the stay application before the Gujarat Value Added Tax Tribunal at Ahme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of recovery authorities by the respondent authorities by issuance of impugned notice dated 18.07.2019 is just and proper. Copy of the order dated 24.09.2019 wherein the petitioner has withdrawn the second appeals filed before VAT Tribunal is annexed hereto and marked as Annexure - R1. 8. It is further submitted before this Hon'ble Court as provided under Section 46(2) of the Act if any order is passed by the respondent authorities on notice issued under Section 46(1) , the same can be challenged by way of filing of statutory appeal as provided under Section 73 of the Act. In the facts of the present case, the petitioner has avoided responding to the impugned notice dated 18.07.2019 and straightway has challenged the said notice b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Gujarat VAT Tribunal. The said appeal is pending for hearing and is listed for hearing on 07.04.2020. Copy of the acknowledgment of having filed the appeal before GVAT Tribunal is marked and enclosed as Exhibit-1. The Petitioner further submits that it is a settled position of law and has been affirmed by various judicial pronouncements of this Hon'ble Court that until the appeal and stay application is disposed off, the authorities cannot resort to any coercive action. Thus, the Petitioner prays that the present petition be allowed and Respondents be barred from initiating any coercive recovery till the disposal of the appeal by the GVAT Tribunal." 7. Thus, it appears that at one point of time, the appeal and the stay application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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