2022 (7) TMI 46

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>THE HON'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 notice for recovery of money due under Rule 9....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 been closed on account of outbreak of Covid-19 and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 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 the learned counsel for the petitioner and the learned....