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TMI Blog2023 (2) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... mount as required for filing the statutory appeal. The petitioner has also filed a stay petition seeking stay of the impugned assessment order. While that be so, the first respondent has recovered a sum of Rs.28,49,000/- from the amount lying in the petitioner's bank account maintained with the second respondent bank. The said amount covers the tax liability as determined by the first respondent in the assessment orders which is the subject matter of the appeal before the Statutory appellate authority. This Court after giving due consideration to the fact that the statutory appeal has already been filed by the petitioner by making statutory pre- deposit amount and the first respondent has also recovered the sum of Rs.28,49,000/- from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2014-15, 2015-16 and 2016-17. 5. The petitioner has already filed a statutory appeal as against the assessment order dated 20.01.2021 passed under section 27 of the TNVAT Act, 2006 which is pending on the file of the Appellate Deputy Commissioner of Commercial Taxes on 30.04.2021. The petitioner has also made the statutory pre-deposit amount before the Appellate Authority and also filed a stay application seeking stay of the assessment order dated 20.01.2021. However, according to the petitioner, despite the pendency of the appeal as well as the stay petition, the first respondent has recovered a sum of Rs.28,49,000/- which was lying to the credit of the petitioner's bank account maintained with the second respondent bank and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;s bank account maintained with the second respondent bank. The said amount covers the tax liability as determined by the first respondent in the assessment orders which is the subject matter of the appeal before the Statutory appellate authority. 8. As per the assessment orders, apart from the tax liability, the petitioner is also liable to pay an equal sum towards penalty amount. The petitioner apprehends that the said penalty amount, despite the appeal having been filed, will also be recovered from the bank account of the petitioner maintained with the second respondent bank. When an appeal has already been filed which is still pending and the statutory pre-deposit amount has also been made by the petitioner and that too, when the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of receipt of a copy of this order. Till the final orders are passed by the statutory appellate authority, no coercive steps shall be taken against the petitioner pursuant to the impugned proceedings dated 13.02.2023 for the recovery of the amounts mentioned therein. Since the first respondent has already recovered the tax liability amount and that too, when the statutory appeal is pending consideration, by the third respondent viz., statutory appellate authority, the attachments effected on the petitioner's bank account maintained with the second respondent is directed to be lifted and the petitioner is permitted to operate their bank account maintained with the second respondent bank. No costs. Consequently, connected mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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