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TMI Blog2014 (6) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the respondent attaching the property of the petitioner. However, it is not fair on the part of the respondent to attach the properties of the petitioner as it will affect the very business. If the attachment is in force, it is not possible for the petitioner to run the industry. - respondent is directed to raise the attachment on condition that the petitioner pays 10% of the tax amount in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er under Section 84 of the TNVAT Act, 2006, read with Section 9(2) of the CST Act, 1956 dated 6.6.2014 as expeditiously as possible for the purpose of revising or rectifying the assessment in CST 294891/2007-08, 2008-09 and 2009-2010 respectively. 2. The learned counsel for the petitioner submitted that the respondent has passed an order of attachment, without affording an opportunity to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel on either side. 5. Admittedly, the respondent levied tax in the year 2012. Against which, the petitioner has not preferred any appeal. Therefore, distraint orders have been passed by the respondent attaching the property of the petitioner. However, it is not fair on the part of the respondent to attach the properties of the petitioner as it will affect the very business. If the at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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