{"id":33749,"date":"2008-07-31T00:00:00","date_gmt":"2008-07-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-vs-state-on-31-july-2008"},"modified":"2018-03-24T06:27:15","modified_gmt":"2018-03-24T00:57:15","slug":"ms-vs-state-on-31-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-vs-state-on-31-july-2008","title":{"rendered":"M\/S vs State on 31 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">M\/S vs State on 31 July, 2008<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nSCA\/9316\/2008\t 3\/ 3\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nSPECIAL\nCIVIL APPLICATION No.9316 of 2008\n \n\n \n\n\n \n\n===================================================\n \n\nM\/S.\nGLOBAL SKY SHOP - Petitioner(s)\n \n\nVersus\n \n\nSTATE\nOF GUJARAT &amp; 2 - Respondent(s)\n \n\n\n=================================================== \nAppearance\n: \nM\/S WADIA GHANDY &amp;CO for\nPetitioner(s) : 1, \nGOVERNMENT PLEADER for Respondent(s) :\n1, \nNOTICE SERVED BY DS for Respondent(s) : 1 -\n3. \n===================================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\n           \n\t\t\tand\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE H.N.DEVANI\n\t\t\n\t\n\n \n\n\n \n\n\n \n\n\nDate\n: 31\/07\/2008 \n\n \n\n\n ORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE D.A.MEHTA)<\/p>\n<p>Heard<br \/>\n\tthe learned advocate for the petitioner and the learned Assistant<br \/>\n\tGovernment Pleader. Mr.U.R.Bhatt, learned Assistant Government<br \/>\n\tPleader, who has appeared in the second session after the matter was<br \/>\n\theard at length  in the first session, has prayed for time to place<br \/>\n\tall facts on record.\n<\/p>\n<p>The<br \/>\n\tcommunication dated 28.05.2008 from the banker&#8217;s of the<br \/>\n\tpetitioner-assessee refers to A\/c. No.0263050000202 with the<br \/>\n\tLokhandwala Branch of the bank having been frozen on 27.02.2008 in<br \/>\n\tterms of the provisions of Section 45(1) of The Gujarat Value Added<br \/>\n\tTax Act, 2003 (the Act).\n<\/p>\n<p>Section<br \/>\n\t45(1) specifically empowers the Commissioner to attach provisionally<br \/>\n\tany property belonging to the dealer in the prescribed manner, where<br \/>\n\tduring the pendency of any proceedings of assessment of turn over<br \/>\n\tescaping assessment, the Commissioner records an opinion that it is<br \/>\n\tnecessary so to do for protecting the interest of government<br \/>\n\trevenue. Admittedly, in the present case assessment has been framed<br \/>\n\ton 23.06.2008 and the entire petition is based on the notice of<br \/>\n\trecovery pursuant to such assessment. In the aforesaid circumstances<br \/>\n\tit is apparent that the power under Section 45(1) of the Act which<br \/>\n\tpermits provisional attachment is available to be exercised till the<br \/>\n\tpoint of time the assessment proceedings are pending, the language<br \/>\n\temployed by the provision being ?Sduring the pendency of any<br \/>\n\tproceedings of assessment??. Once the assessment is framed the<br \/>\n\tpower of provisional attachment cannot be exercised by the authority<br \/>\n\tand hence, the order made under Section 45(1) of the Act on<br \/>\n\t26.02.2008 cannot be sustained. The same is hereby quashed and set<br \/>\n\taside.\n<\/p>\n<p>Matter<br \/>\n\tto come up on 07.08.2008. Ad-interim relief granted earlier to<br \/>\n\tcontinue till then.\n<\/p>\n<p>Sd\/-\n<\/p>\n<p>[D.A.\n<\/p>\n<p>MEHTA, J]<\/p>\n<p>Sd\/-\n<\/p>\n<p>[H.N.DEVANI,<br \/>\nJ]<\/p>\n<p>***<\/p>\n<p>Bhavesh*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court M\/S vs State on 31 July, 2008 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print SCA\/9316\/2008 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No.9316 of 2008 =================================================== M\/S. GLOBAL SKY SHOP &#8211; Petitioner(s) Versus STATE OF GUJARAT &amp; 2 &#8211; Respondent(s) =================================================== [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-33749","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S vs State on 31 July, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-vs-state-on-31-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S vs State on 31 July, 2008 - Free Judgements of Supreme Court &amp; 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