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TMI Blog2022 (4) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... This Court has made it very abundantly clear that Section-86 of the Act pertains to the offence by companies and contains certain provisions where for the offence of the company, every person who at the time the offence was committed was in-charge of, and was responsible to the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en J Trivedi, Mr Sp Majmudar, Mr Utkarsh Sharma, AGP For the Respondent(s) : Government Pleader/Pp, Notice Not Recd Back, Notice Served ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 14(A) Be pleased to issue a writ of mandamus or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitiate any other recovery actions against the petitioner for alleged dues of M/s. Space Petro Energy Private Limited; (D) During the pendency and final disposal of the present petition, be pleased to direct the respondent authorities to restrain from taking any coercive steps and not to recover any amount from Bank Accounts being Current A/c bearing No.0372102000022385 maintained with IDBI B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No.3032 of 2022 Nehal Ashwinkumar Shah Vs. State of Gujarat. In the following decisions, this Court has taken the view that the authority under the Value Added Tax Act, 2003 [for short The Act, 2003 ] has no power to attach any private movable or immovable property of a Director of a Company including the bank account of the Director for the purpose of recovering the dues payable by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Company. It is not in dispute that the bank account is the personal account of the Director. 4. In view of the aforesaid, this writ-application succeeds and is hereby allowed. The attachment so far as the Current Account bearing No.0372102000022385 maintained with IDBI Bank, Durga Das Nagar, Pali, Rajasthan stands hereby lifted. 5. With the aforesaid, this writ-application disposed of accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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