2023 (2) TMI 887

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....rse orders are going to be passed against the second respondent, notice to the second respondent is dispensed with by this Court. 3. Heard Mrs.Hema Muralikrishnan, learned counsel for the petitioner and Mr.V.Prasanth Kiran, learned Government Advocate appearing for the first respondent. 4. Under the impugned proceedings, the first respondent has communicated to the second respondent bank that a sum of Rs.40,96,402/- is due and payable by the petitioner towards arrears of tax and penalty under the TNVAT Act, 2006 and the arrears pertain to the years 2012-13, 2013- 14, 2014-15, 2015-16 and 2016-17. 5. The petitioner has already filed a statutory appeal as against the assessment order dated 20.01.2021 passed under section 27 of the TNVAT Ac....

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....ent bank. 7. Admittedly, a statutory appeal has been filed as against the assessment order dated 20.01.2021 passed under section 27 of the TNVAT Act by the petitioner which is under consideration by the Appellate Deputy Commissioner of Commercial Taxes and the petitioner has also paid the pre-deposit amount as required for filing the statutory appeal. The petitioner has also filed a stay petition seeking stay of the impugned assessment order. While that be so, the first respondent has recovered a sum of Rs.28,49,000/- from the amount lying in the petitioner's bank account maintained with the second respondent bank. The said amount covers the tax liability as determined by the first respondent in the assessment orders which is the subje....