Court orders conditional lifting of property attachment, payment of tax, review under TNVAT & CST Acts

The court directed the respondent to lift the attachment conditionally on the petitioner's property, requiring payment of 10% of the tax amount for each assessment year within two weeks. The respondent was instructed to review the petitioner's petitions under the TNVAT Act, 2006, and CST Act, 1956, and pass orders within two months. The court emphasized the importance of a fair assessment process and adherence to legal procedures, resulting in the disposal of the writ petitions without costs awarded.

---

---

Issues:
1. Violation of principles of natural justice in passing an order of attachment without affording an opportunity to the petitioner.
2. Disallowance of exemption claim and levy of higher tax by the respondent.
3. Failure of the petitioner to pay the tax amount or prefer an appeal against the tax levied in 2012.
4. Directive sought for the respondent to dispose of the petitions filed by the petitioner under Section 84 of the TNVAT Act, 2006, read with Section 9(2) of the CST Act, 1956.

Analysis:
The petitioner filed writ petitions seeking a mandamus to direct the respondent to expeditiously dispose of the petitions filed under Section 84 of the TNVAT Act, 2006, along with Section 9(2) of the CST Act, 1956, for revising or rectifying the assessment in CST for the years 2007-08, 2008-09, and 2009-2010. The petitioner contended that the respondent had attached the property without providing an opportunity, breaching principles of natural justice. The respondent had disallowed an exemption claim and imposed higher tax, leading to the petitioner's grievances.

During the hearing, it was highlighted that the petitioner had not taken any steps to pay the tax amount or appeal against the levy imposed in 2012. Consequently, distraint orders were issued to attach the petitioner's property. However, considering the impact on the petitioner's business due to the attachment, the court found it unfair and directed the respondent to lift the attachment conditionally. The condition required the petitioner to pay 10% of the tax amount for each assessment year within two weeks. Moreover, the respondent was instructed to review the petition filed by the petitioner under the relevant Acts and pass orders within two months.

In conclusion, the court disposed of the writ petitions with the mentioned directives and observations, emphasizing the need for a fair assessment process and adherence to legal procedures. No costs were awarded, and connected miscellaneous petitions were closed as a result of the judgment.

---