9911796707
TMI Blog2023 (8) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... erned, after the expiry of a period of one year. Sub-section (2) of Section 35 clearly provides that the provisional attachment as made under sub-section (1) of Section 35 shall cease to have effect after expiry of a period of one year from the date of service of the order issued under sub-Section (1). However, the power under proviso to sub-section (2) to extend the period for one year, has not been exercised. In this view of the matter, certainly the attachment has ceased to have effect by operation of law after 12 April 2023. The petitioner would be correct in praying for the reliefs - Petition allowed. - G. S. KULKARNI JITENDRA JAIN, JJ. For the Petitioner Mr. Mayank Jain with Mr. Marmik Kamdar. For the State-Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s enlisted and freeze the transactions of shares. Attention: Overall In-charge Operations. Dear Madam / Sir, M/s. JIP FASHION RESTAURANT INDIA PVT. LTD. TIN-27970597080V/C is in arrears of the State revenue to the tune of Rs.1,85,92,691/- (Rupees One Crore Eighty Five Lakhs Ninety Two Thousand Six Hundred Ninety One only). In this regard we seek the information about the Mutual Funds units, shares related to the company and the directors of the company with their bank account number, bank address, phone and other related information of the following PANs on the above mentioned address. Your attention is also drawn towards sections 34, 35, 38 of MVAT Act, wherein the assets of a dealer can be attached. If anyone of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L, with a copy being forwarded to the company. The petitioner has made peculiar averments in paragraph 7 of the petition when he states that he was a Director of the defunct company during the period October 1998 to March 2011 and resigned from the said company in the year 2011. It is the petitioner s case that during the entire tenure of the petitioner as a Director, the petitioner was stationed in Bahrain and employed with Jawad Business Group. It is stated that the petitioner travelled to India for not more than four days a year and his last business trip to India was in October 2010. He has annexed to the petition Form a copy of Form 32 with GAR 7 challan filed with the Ministry of Corporate Affairs, in regard to his cessation of direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the nature of Certiorari or any other writ, order or direction calling for the records of the case of the Petitioner and thereafter quash (I) Order No. STO-C-030 / NODAL-11/2022-23/Recovery/B-95 dated 11 April 2022 (Exhibit-B hereto) issued by Respondent No. 2 under Section 44(6) read with Sections 34, 35 and 38 of the Maharashtra Value Added Tax Act, 2002, (ii) Order No. STO/BCP/C-030/JIP Fashion/Recovery/2022-23/B- 319 dated 6 October 2022 (Exhibit D hereto) issued by Respondent No. 2 upholding the aforementioned provisional freezing order; 4. On the other hand Ms.Chavan, learned AGP for the Revenue would not dispute as to the consequences of sub-section (2) of Section 35. She however, submits that with regard to any other powers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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