A.O. can't attach bank accounts for non-payment of tax dues during pendency of appeal & stay applica

CST & VAT : Gujarat VAT - Where against orders of assessment, assessee filed appeals together with stay applications and in meanwhile Assessing Authority issued on assessee a notice of demand and on same day he passed an order under section 44 attaching bank accounts of assessee, conduct of Assessing Authority in attaching bank accounts was not warranted, when appeals together with stay applications were pending consideration before First Appellate Authority