The liquidator of Brew Berry Hospitalities Pvt Ltd filed an application to defreeze a bank account of the Corporate Debtor, which was attached by the Assistant Commissioner of State Tax, Vadodara. The Corporate Debtor is under liquidation and has a current account with Kotak Mahindra Bank Ltd., Vadodara Branch, with a balance of Rs.70,461.79. The liquidator claimed the attachment prevented them from operating the account and meeting liquidation expenses. The Assistant Commissioner of State Tax had issued a notice under Section 44 of the Gujarat Value Added Tax Act, 2003, which the applicant did not respond to within the stipulated seven days. The court noted that the liquidator should have first approached the State Tax office before filing the application.

The liquidator of Brew Berry Hospitalities Pvt Ltd filed an application to defreeze a bank account of the Corporate Debtor, which was attached by the Assistant Commissioner of State Tax, Vadodara. The Corporate Debtor is under liquidation and has a current account with Kotak Mahindra Bank Ltd., Vadodara Branch, with a balance of Rs.70,461.79. The liquidator claimed the attachment prevented them from operating the account and meeting liquidation expenses. The Assistant Commissioner of State Tax had issued a notice under Section 44 of the Gujarat Value Added Tax Act, 2003, which the applicant did not respond to within the stipulated seven days. The court noted that the liquidator should have first approached the State Tax office before filing the application.