M.R. Shah, J.

1. Rule. Shri Chintan Dave, learned A.G.P. waives service of notice of Rule on behalf of the respondents.

2. In the facts and circumstances of the case and with the consent of the learned advocates appearing for the respective parties, the present petition is taken up for final hearing today.

3. By way of this petition under Article 226 of the Constitution of India, the petitioners have prayed for an appropriate writ, order or direction for quashing and setting aside the impugned order dated 15.04.2015 provisionally attaching the bank accounts of the petitioners.

3.1. The petitioners have further prayed for an appropriate writ, order or direction for quashing and setting aside the garnishee notice dated 15.04.2015 issued under Section 44 of the Gujarat Value Added Tax, 2003 (hereinafter referred to as the 'V.A.T. Act') for making the recovery from the bank account of the petitioners.

3.2. The petitioners have further prayed for an appropriate writ, order or direction for release of the personal bank accounts of the 1st petitioner which have not even been referred to in the provisional attachment order.

4. It is the case on behalf of the petitioners that the 1st peti