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of <h1>Timely Resolution of Assessment Rectification Requests Ensured by Court Order</h1> <h3>Thanishka Traders, represented by its Sole Proprietor P.B. Vimalesh Versus The Assistant Commissioner (ST) (FAC), The Branch Manager, ICICI Bank Ltd., Chennai</h3> Thanishka Traders, represented by its Sole Proprietor P.B. Vimalesh Versus The Assistant Commissioner (ST) (FAC), The Branch Manager, ICICI Bank Ltd., ... Issues:Challenge to Bank Attachment Notice dated 14.10.2022Seeking direction for passing final orders on Applications dated 26.10.2022 and 05.12.2022 for rectification of assessment order under Section 84 of TN VAT Act 2006Analysis:The writ petition was filed to challenge the Bank Attachment Notice dated 14.10.2022 issued by the first respondent. Additionally, the petitioner sought a direction for the first respondent to pass final orders on Applications dated 26.10.2022 and 05.12.2022, requesting rectification of the assessment order for the assessment year 2016-17 under Section 84 of the Tamil Nadu Value Added Tax Act 2006. The petitioner alleged misuse of the registration certificate and the closure of their business as grounds for rectification.The Court heard arguments from both parties, with Ms. Sri Harini S.P. representing the petitioner and Mr. V.Prasanth Kiran, the Government Advocate, appearing for the first respondent. The Bank Attachment Notice dated 14.10.2022 had led to the attachment of the petitioner's bank account maintained with the second respondent Bank, prompting the challenge in the writ petition.The Court emphasized that considering the petitioner's Applications for rectification under Section 84 of the Act would not cause prejudice to the respondents. It directed the first respondent to pass final orders on the Applications dated 26.10.2022 and 05.12.2022 within eight weeks from the date of the order. Until final orders are issued, no recovery proceedings should be initiated against the petitioner for enforcement of the assessment order dated 01.02.2022 for the assessment year 2016-17.Consequently, the Court disposed of the writ petition with no costs and closed the connected miscellaneous petitions. The judgment aimed to ensure a fair consideration of the rectification Applications while protecting the petitioner from immediate recovery actions until a final decision is made by the first respondent within the specified timeframe.
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