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of <h1>Timely Resolution of Assessment Rectification Requests Ensured by Court Order</h1> The Court directed the first respondent to pass final orders on the Applications for rectification of the assessment order under Section 84 of the TN VAT ... Seeking rectification of assessment order - Validity of Bank Attachment notice - petitioner has sought for rectification of the assessment order dated 01.02.2022 on the ground that the registration certificate has been misused and also on the ground that they have already closed down their business - HELD THAT:- The petitioner's bank Account maintained with the second respondent Bank has been attached pursuant to the Bank Attachment Notice dated 14.10.2022, issued by the first respondent to the second respondent, which is also the subject matter of challenge in this writ petition - No prejudice would be caused to the respondents if the petitioner's Applications dated 26.10.2022 and 05.12.2022, filed under Section 84 of the Act seeking for rectification of the assessment order is considered, on merits and in accordance with law within a time frame to be fixed by this Court. This Court directs the first respondent to pass final orders, on merits and in accordance with law on the petitioner's Applications dated 26.10.2022 and 05.12.2022 seeking for rectification of the assessment order dated 01.02.2022 within a period of eight weeks from the date of receipt of a copy of this order. Petition disposed off. 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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