Case Law Details
Case Name : Smita And Sons Coal Private Limited Vs State Of Gujarat (Gujarat High Court)
Related Assessment Year :
Courts :
Gujarat High Court
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Smita And Sons Coal Private Limited Vs State Of Gujarat (Gujarat High Court)
The petitioner was engaged in the business of trading in coal. The department issued summons for recording of statement and production of sales and purchase registers. The director of petitioner was unable to attend and requested for adjournment. However, the department has issued order for provisional attachment of bank account. The request was made to authority to release bank account however same was not released and it filed writ petition against the same.
The department submitted before the High Court that Summon...
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The power under Section 83 is serious and harsh in nature. It should not be used as a tool to harass the assessee nor should be used in any manner that it may have irresistible detrimental effect on business. The Authority must ensure that action should not affect business activities of taxable person.