2016 (3) TMI 1408 - HC - VAT and Sales Tax

Validity of attachment order - order of attachment passed without passing assessment order - opportunity to put forth the case also not provided - HELD THAT - Indisputably the petitioner was not given an opportunity before passing the impugned order of attachment. In such view of the matter, the impugned order is liable to be set aside and the same is set aside. The second respondent shall pass order afresh, after giving opportunity to the petitioner and in accordance with law and the petitioner is directed to appear before the second respondent, within a period of two weeks, from the date of receipt of a copy of the order, failing which, the impugned order will hold good. The petition is disposed off.

Summary

The High Court of Madras quashed an impugned order of attachment in a writ petition due to lack of opportunity for the petitioner to present their case. The court directed the second respondent to pass a new order after giving the petitioner an opportunity to be heard. The petitioner must appear before the second respondent within two weeks from receiving the order.