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TMI Blog2021 (6) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... urt has not adjudicated the issues on merits. A simple direction was issued to provide an opportunity. Thus, for all purposes, the authorities competent are empowered to proceed with the actions in accordance with law and taking shelter on such direction issued in W.P.No.1305 of 2016, the petitioner cannot claim any exoneration from the liability regarding payment of arrears of tax. By litigating the order of attachment, the tax arrears as per the original assessment order cannot be exempted nor the petitioner be exonerated from the liability of tax to be paid. Thus, this Court is of an opinion that the said order passed in W.P.No.1305 of 2016 is for the purpose of providing an opportunity to the writ petitioner regarding the order of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Advocate COMMON ORDER The assessment orders dated 29.08.2016 passed by the respondent are under challenge in the present writ petitions. 2. The petitioner was a registered dealer under the TNGST Act, 1959 and was mainly dealing in yarn and fabrics. Due to various reasons, the petitioner closed the business. The petitioner had been served with the Distrait proceedings on 14.05.2015 from the Assistant Commissioner, Avinashi Circle, under the Revenue Recovery Act, 1864, attaching the property belonging to the petitioner for recovering the tax dues. Challenging the said order dated 25.08.2015, the petitioner filed W.P.No.1305 of 2016 mainly on the ground that no opportunity was given to the writ petitioner before passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Distrait orders on the basis of the subsequent developments and the following orders are passed: 4. Accordingly, the Writ Petition is allowed and the impugned distraint order is quashed and consequently the order of attachment is also quashed. It is left open to the Assessing Officer to frame assessment in terms of the direction issued in W.P.No.1305 of 2016 and proceed in accordance with law. No costs. Consequently, connected Miscellaneous Petition is closed. 4. Pursuant to the orders of this Court dated 03.03.2016, a notice was issued to the petitioner on 22.04.2016. The said notice admittedly is a fresh notice, issued pursuant to the directions of the Hon'ble High Court of Madras. The notice provides the details elabora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by this Court. 7. This Court is of the considered opinion that the order of attachment was set aside on the ground that no opportunity was provided to the writ petitioner. This Court directed the authorities to provide an opportunity and pass an order afresh. This will not disentitle the authorities to proceed with the matter on merits with reference to the tax arrears to be recovered from the assessee. This Court has not adjudicated the issues on merits. A simple direction was issued to provide an opportunity. Thus, for all purposes, the authorities competent are empowered to proceed with the actions in accordance with law and taking shelter on such direction issued in W.P.No.1305 of 2016, the petitioner cannot claim any exoneration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the admitted tax as per their legal due to the Government. The findings in the impugned orders reveal that the petitioner was not only evasive, he had no intention to defend the case by availing the opportunity provided by the authorities competent. Contrarily, he is attempting to avoid payment of arrears of tax as demanded by filing litigation or other. 9. However, this Court is of an opinion that the assessment orders impugned now under challenge in the present writ petitions dated 29.08.2016 are appealable orders under the provisions of the Act. If at all, the petitioner is aggrieved, he is at liberty to prefer an appeal by raising all the legal grounds. However, this Court is not inclined to entertain the writ petitions on merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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