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TMI Blog2022 (7) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner that the Assessment Order, pursuant to which, the impugned recovery notice in Form-U has been issued is now the subject matter of review before the Commercial Tax Officer, Thirumullaivoyal Assessment Circle/first respondent herein - HELD THAT:- Considering the fact that the petitioner has not continued the business due to outbreak of Covid-19 and considering the fact that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Additional Government Pleader takes notice on behalf of the first and third respondents. 2. The petitioner has challenged the impugned attachment notice for recovery of money due under Rule 9(4) of the Tamil Nadu Value Added Tax Rules, 2007. It is the specific case of the petitioner that the Assessment Order, pursuant to which, the impugned recovery notice in Form-U has been issued is now the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lained the same, however, it has been ignored. 4. The learned counsel for the petitioner further submitted that the business of the petitioner had been closed on account of outbreak of Covid-19 and after a very long time, the petitioner has received the purchase order from one M/s.J.K.Fenner (India) Limited for supply of Nylon Inserts (spare parts) and that the impugned recovery notice freezing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09.2021. He would further submits that if the petitioner pays another 25%, the order would be lifted. 7. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the first and third respondents. 8. Considering the fact that the petitioner has not continued the business due to outbreak of Covid-19 and considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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