Patran Steel Rolling Mill Vs Assistant Commissioner of State Tax

Date: December 20, 2018

Court: High Court
Bench: Gujarat
Type: Writ Petition
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Subject Matter

While exercising powers under section 83 (Provisional Attachments), authorities should take care to ensure that the dealer is in a position to continue with the business

Search, Seizure and Detention

Summary

The petitioner is engaged in the business of manufacturing and supplying of various iron and steel products, viz., TMT bars, etc. By an order of seizure , the state authorities attached the goods which according to them were found in excess on the fa…

1. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner seeks the following substantive reliefs: “[C] Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ directing the respondent authorities to immediately remove attachment of bank accounts of (1) Axis Bank, Bhavnagar, viz., Nos. (a) C/C A/c No.917030053366001, (b) CURRENT…

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