2016 (6) TMI 1423 - HC - VAT and Sales Tax

Validity of distraint order issued purportedly based on the order of assessment - the order was not communicated to petitioner - HELD THAT - An order of attachment was passed on 25.08.2015, which was challenged by the petitioner in BHAGAVAN TEXTILES (DEFUNCT) VERSUS THE ASSISTANT COMMISSIONER (CT) , AVINASHI ASSESSMENT CIRCLE, AVINASHI, THE ASSISTANT COMMISSIONER (CT) , GANDHIPURAM CIRCLE, COIMBATORE. 2016 (3) TMI 1408 - MADRAS HIGH COURT and the said Writ Petition was allowed by an order dated 03.03.2016, with a direction to the Assessing Officer to redo the entire matter. The impugned distraint order has to be necessarily set aside - Petition allowed.

Summary

The petitioner challenged a distraint order dated 14.05.2015, which was based on an uncommunicated assessment order. An order of attachment on 25.08.2015 was also challenged and subsequently set aside. The High Court allowed the writ petition, quashed the distraint order, and directed the Assessing Officer to redo the assessment in accordance with the law. No costs were awarded.