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The attachment on the petitioner's stock, under the impugned order dated 09.10.2018, shall stand suspended. In other words, while maintaining the attachment on the plant and machinery, we permit the petitioner to carry out its manufacturing activities and clear the manufactured goods.

Shanti Prime Publication Pvt. Ltd. Validity of attachment order — The petitioner challenged an order attaching its plant, machinery and stock situated at the said plant. According to the petitioner, tax of Rs.97.00 Lacs was collected but, could not be deposited with the Government on account of severe financial crisis. Out of such amount, the petitioner has, by now, paid about Rs.33.00 Lacs, leaving a residue of about Rs.64.00 Lacs. According to the petitioner, since it was unable to pay the tax, the Returns could not be filed. To find a way out of the impasse so that the petitioner can restart its manufacturing activities and start repaying the Government dues and subject to certain strict conditions, maintaining the attachment on the plant and machinery, the petitioner is permitted to carry out its manufacturing activities and clear the manufactured goods. — Coromandel Agrico Pvt Ltd Through Alpana Yagnesh Baktarwala Vs. Commercial Tax Officer [2018] 5 TAXLOK.COM 100 (Gujarat)