Case Law Details
Joyous Block & Panels Private Limited Vs Commercial Tax Officer (Calcutta High Court)
Hon’ble Division Bench of the Hon’ble Calcutta High Court in the matter M/s. Joyous Block & Panels Private Limited. Vs. Commercial Tax Officer, Ballygunge Charge & Ors M.A.T. 927 of 2022 in its judgment dated 24.06.2022 directed the authorities to lift the attachment of the overdraft bank account and also condoned the filing of appeal before the wrong forum and non-payment of mandatory pre deposit required to be made for the purpose of filing of appeal. It was argued on behalf of the petitioner that an overdraft account cannot be attached as it does not render the banker a debtor in any sense and the bank does not hold any amount of monies which is due, or may become due to the petitioner.
The attachment of the overdraft bank account was done by way of initiation of garnishee proceedings as a sequel to an order of assessment which had attained finality as the appeal against such assessment order was filed before the wrong forum and mandatory pre deposit for the purpose of filing of the appeal was also not made. The court directed for lifting of the attachment subject to the appellant paying the mandatory pre-deposit payable in terms of the relevant provisions of the W.B.VAT Act.
Upon compliance of such conditions, the appellate authority was directed to hear the appeal and decide the matter on merits and in accordance with law.
This matter was represented on behalf of petitioners by Advocate Vinay Shraff with Advocate Priya Sarah Paul and Advocate Kaushal Agarwal and on behalf of respondents by Mr. Anirban Ray, Ld. G.P., Mr. Debasish Ghosh, Mr. Nilotpal Chatterjee, Mr. Varun Kothari.
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