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2023 (3) TMI 632
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....ich the first respondent has directed the second respondent Bank to attach a sum of Rs.69,70,561/-, which according to the first respondent is a tax liability of the petitioner under CST and TNVAT Act 2006. 2.The first respondent has exercised its power under Section 45 of the Tamil Nadu Value Added Tax Act, 2006 by requesting the second respondent to withhold the aforesaid amount, available in the petitioner's Bank account and pay the same to the office of the first respondent by way of Demand Draft or Pay Order, favouring the first respondent. 3.The petitioner has challenged the impugned proceedings dated 30.01.2023 on the ground that even without passing an assessment order for the respective assessment years, the impugned proc....
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....03.2014 14.03.2014 received authorised person signed with seal No.W.P. Filed - - 7,76,521 3 2008-09 27.02.2014 06.03.2014 received authorised person signed with seal No.W.P. Filed - - 4,28,097 4 2009-10 27.02.2014 06.03.2014 received authorised person signed with seal No.W.P. Filed - - 8,81,579 5 27.02.2014 06.03.2014 received authorised person signed with seal No.W.P. Filed - - 9,84,085 6 2011-12 05.06.2018 05.06.2018 received authorised person signed with seal No.W.P. Filed - - 9,00,477 7 2012-13 19.07.2018 19.07.2018 received authorised person signed with seal W.P.No.21171/2018 dt.20.08.2018 remanded 14.....
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.... assessment orders with respect to some of the assessment years, the first respondent has attached the funds, belonging to the petitioner, which is lying with the Bank account, maintained with the second respondent Bank. Unless and until the assessment orders are passed in respect of all the assessment years, for which the attachment order has been passed, which is the subject matter of challenge in this writ petition, the first respondent cannot exercise its power under Section 45 of the Tamil Nadu Value Added Tax Act, 2006 to enforce the sums alleged to be due and payable by the petitioner towards tax liability. If at all, the first respondent can take coercive steps against the petitioner under Section 45 of the TNVAT Act only in respect....