9911796707
TMI Blog2023 (2) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... erse orders are going to be passed against the second respondent, notice to the second respondent is dispensed with by this Court. 3. Heard Mrs.Hema Muralikrishnan, learned counsel for the petitioner and Mr.V.Prasanth Kiran, learned Government Advocate appearing for the first respondent. 4. Under the impugned proceedings, the first respondent has communicated to the second respondent bank that a sum of Rs.40,96,402/- is due and payable by the petitioner towards arrears of tax and penalty under the TNVAT Act, 2006 and the arrears pertain to the years 2012-13, 2013- 14, 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 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent bank. 7. Admittedly, a statutory appeal has been filed as against the assessment order dated 20.01.2021 passed under section 27 of the TNVAT Act by the petitioner which is under consideration by the Appellate Deputy Commissioner of Commercial Taxes and the petitioner has also paid the pre-deposit amount 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 subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cond respondent bank or from any other source till the statutory appeal, pending on the file of the newly impleaded third respondent is disposed of on merits and in accordance with law. 10. No prejudice would be caused to the respondents, if such a direction is issued. 11. For the foregoing reasons, this writ petition is disposed of by directing the third respondent to pass final orders on merits and in accordance with law on the petitioner's statutory appeal dated 13.04.2021 filed challenging the assessment orders within a period of twelve weeks 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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