2023 (3) TMI 123

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....94 of 2023 and W.M.P. Nos.6195 and 6199 of 2023 - -<br>CST, VAT & Sales Tax<br>Hon&#39;ble Mr. Justice Abdul Quddhose For the Petitioner : Ms.R.Charulatha for Mr.Lakshmi Kumaran For the Respondents : Mr.V.Prasanth Kiran, Government Advocate for R1 to R3 ORDER This writ petition has been filed, challenging the recovery notice dated 06.02.2023, issued by the first respondent and the cons....

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....eration, on merits and in accordance with law. She also drew the attention of this Court to the impugned recovery notice dated 06.02.2023 as well as the consequential bank attachment Form U dated 22.02.2023 and would submit that arbitrarily and by total non application of mind, the impugned recovery notice as well as the bank attachment has been effected on 22.02.2023. 3.Heard Ms.R.Charulatha, ....

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....on merits and in accordance with law and in respect of the assessment year 2015-16, some of the operative portion of the assessment order was quashed and without giving any notice to the petitioner, prior to the attachment and the dues of the recovery notice, the first respondent has attached the back account, lying in the bank account of the petitioner and maintained with the fourth respondent Ba....

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....petitioner&#39;s bank account, maintained with the fourth respondent Bank, is concerned, the petitioner will have to give a representation for the same to the respondents. 8.No prejudice would be caused to the respondents if the said representation is directed to be considered by the first respondent, on merits and in accordance with law within a time frame to be fixed by this Court. 9.In vi....