HC directs lifting of provisional attachment of bank account subject to deposit of admitted liabilit

CST & VAT : Where assessee was engaged in business of construction and sale of flats and it had not filed returns and thereupon Commercial Tax Officer in exercise of powers under section 45 of Gujarat Value Added Tax Act, 2013 ordered provisional attachment of bank accounts of assessee, since there was admitted liability of Rs. 50 lakhs of tax by assessee, attachment of assessee's bank accounts required to be lifted subject to deposit of Rs. 50 lakhs