Pinank Rashehkumar VIN Vs Assistant Commissioner
Date: June 9, 2026
Subject Matter
Attachment of Bank Accounts Quashed; Revenue Allowed to Proceed Against Directors
Summary
The petition is allowed , directing the authorities to release the attachment of the petitioner's bank accounts. This decision was based on the admitted absence of recorded findings under Form DRC-18, which would typically justify recovery from the p…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. When the matter is taken up for hearing, learned AGP Mr. Raj Tanna, upon instructions of Ms. Namrata Ghataliya, State Tax Officer, Unit-50, Anand, has submitted that the original Directors of the company had abandoned the business and initially an amount of Rs.12 lakhs were recovered from the company. However, thereafter, despite efforts hav…