Attachment of Immovable Properties of Director Despite settlement of Tax Dues under Tax Resolution Scheme: Gujarat High Court Condemns Dept.

Case: Shri Shakti Cotton Pvt. Ltd. Versus Commercial Tax Officer

Coram: Justice J.B. Pardiwala and Justice Nisha M. Thakore

Case No.: R/Special Civil Application No. 12788 of 2021

Court Observation: “Over a period of time, we have noticed that Section 44 of the GVAT Act is being misused to the maximum. Either the authorities concerned have no idea about the scope and true purport of Section 44 of the GVAT Act, or they just pretend to be ignorant of the correct interpretation of Section 44 of the GVAT Act,”

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Keywords

Attachment of Immovable Properties

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