9911796707
TMI Blog2023 (3) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... earing for the first respondent to get instructions as to whether any assessment orders were passed in respect of the respective assessment years prior to issuing the impugned proceedings dated 30.01.2023. Unless and until the assessment orders are passed in respect of all the assessment years, for which the attachment order has been passed, which is the subject matter of challenge in this writ petition, the first respondent cannot exercise its power under Section 45 of the Tamil Nadu Value Added Tax Act, 2006 to enforce the sums alleged to be due and payable by the petitioner towards tax liability. If at all, the first respondent can take coercive steps against the petitioner under Section 45 of the TNVAT Act only in respect of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The first respondent has exercised its power under Section 45 of the Tamil Nadu Value Added Tax Act, 2006 by requesting the second respondent to withhold the aforesaid amount, available in the petitioner's Bank account and pay the same to the office of the first respondent by way of Demand Draft or Pay Order, favouring the first respondent. 3.The petitioner has challenged the impugned proceedings dated 30.01.2023 on the ground that even without passing an assessment order for the respective assessment years, the impugned proceedings dated 30.01.2023 has been issued by the first respondent, exercising its power under Section 45 of the TNVAT Act 2006, which according to the petitioner is arbitrary and illegal. 4.Admittedly, only aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27.08.2021 by RPAD 12,00,047 2 2007-08 13.03.2014 14.03.2014 received authorised person signed with seal No.W.P. Filed - - 7,76,521 3 2008-09 27.02.2014 06.03.2014 received authorised person signed with seal No.W.P. Filed - - 4,28,097 4 2009-10 27.02.2014 06.03.2014 received authorised person signed with seal No.W.P. Filed - - 8,81,579 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17.12.2018 18.12.2018 received authorised person signed with seal 2,29,349 11 2016-17 02.03.2018 05.03.2018 received authorised person signed with seal W.P.No.7164/ 2018 dt.27.03.2018 17.12.2018 18.12.2018 received authorised person signed with seal 4,83,643 Total 80,48,758 Assistant Commissioner (ST) Nungambakkam Assessment Circle. 7.As seen from the Tabular Column extracted supra, it is clear that only for some of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g dated 30.01.2023, no assessment orders were passed by the first respondent prior to the issuance of the impugned proceedings. 8.The petitioner also categorically contends that in respect of all the assessment years, for which the impugned proceedings dated 30.01.2023 has been passed, the respondents have not passed any assessment order. Necessarily for the aforementioned reasons, the impugned proceedings dated 30.01.2023 passed by the first respondent has to be quashed and the writ petition will have to be allowed. 9.Accordingly, the impugned proceedings dated 30.01.2023, issued by the first respondent is hereby quashed and the writ petition is allowed. 10.It is made clear that in respect of the assessment years, for which the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
