2022 (7) TMI 46

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....2022 - -<br>CST, VAT & Sales Tax<br>THE HON&#39;BLE MR.JUSTICE C.SARAVANAN For Petitioner : Mr.P.V.Balasubramaniam & V.Chandraprabu For Respondents : Mr.Richardson Wilson Additional Government Pleader ORDER Mr.Richardson Wilson, learned Additional Government Pleader takes notice on behalf of the first and third respondents. 2. The petitioner has challenged the impugned attachment no....

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....as sought to be taxed is the amount incurred by the petitioner for purchase of certain capital goods for manufacturing goods and that the petitioner was not engaged in sale and purchase of ceramic tiles. It is submitted that the petitioner has explained the same, however, it has been ignored. 4. The learned counsel for the petitioner further submitted that the business of the petitioner had bee....

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....the first and third respondents would submit that the impugned recovery notice issued in Form-U dated 17.02.2022, is prior to filing of the appeal before the Appellate Deputy Commissioner by the petitioner against the Re-assessment Order dated 21.09.2021. He would further submits that if the petitioner pays another 25%, the order would be lifted. 7. I have considered the arguments advanced by t....