9911796707
TMI Blog2023 (10) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... 53,038/- which was recovered from the petitioner's bank account No.912020019716585, in Axis Bank, Tiruchengode Branch towards the alleged arrears of tax and penalty of the petitioner's sister concern M/s.Eagle Earth Movers as illegal and without jurisdiction and contrary to the provisions of the TNVAT Act, 2006. 2. The facts of the case in brief is as follows:- i) The petitioner is a registered dealer on the file of the second respondent under the provisions of Tamil Nadu Value Added Tax Act, 2006 (hereinafter, referred to as 'the TNVAT Act); Central Goods and Services Tax Act, 2017 (CGST Act), and also under Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act). ii) The petitioner was engaged in doing civil contract work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ister concern, Tvl.Eagle Earth Movers, the first respondent passed an order, attaching the petitioner's bank account and recovered a sum of Rs. 81,53,038/-. Hence, the petitioner's representative approached the first respondent and requested him to withdraw the notice as the attachment was made by the first respondent not for any arrears of the petitioner's concern Tvl.Eagle Earth Movers Pvt. Ltd., but for the alleged arrears of the petitioner's sister concern, Tvl.Eagle Earth Movers. However, without considering the said request, the first respondent appropriated dues of the petitioner's sister concern from the bank account of the petitioner's concern. Further, the learned counsel submitted that it is the case of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Kiran, learned Government Advocate (T) for respondents 1, 2 and 4 drawn the attention of the counter affidavit filed by the respondent-Department and submits that by virtue of the agreement dated 01.04.2012, the petitioner's sister Concern transferred their entire business in the name of petitioner concern, viz., Tvl.Eagle Earth Movers Pvt. Ltd., however, despite of such transfer, the petitioner concern has not surrendered the TIN No immediately and to suit their purpose surrendered the TIN No. only in the year 2015, and therefore, the respondent- Department issued show cause notice to the petitioner Concern instead of petitioner's sister concern. 4.1 The learned Government Advocate for the respondent- Department pointed out that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-13 were set aside and the matters were remitted back to the Assessing Officer for re-assessment, the learned Government Advocate would submit that the demand raised against the petitioner is not valid. Hence, the learned Government Advocate submits that the Writ Petition may be disposed of issuing appropriate direction. 5. Heard Mr.P.Rajkumar, learned counsel appearing for the petitioner and Mr.V.Prashanth Kiran, learned Government Advocate (T) for respondents 1, 2 and 4 and perused the materials available on record. So far as third respondent, Axis Bank is concerned, since they are only formal party, notice to them is dispensed with. 6. It is an admitted fact the petitioner entered into an business succession agreement dated 01.04.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to be refunded. Therefore, this Court is inclined to pass orders, directing the respondent to refund the amount, as prayed for by the petitioner. 6.3 In the light of the above facts and circumstances of the case, this Court is inclined to grant the relief sought for by the petitioner, since what the petitioner seeks for is only for refund of the amount appropriated by the respondent-Department from the bank account of the petitioner, in respect of the alleged arrears of the petitioner's sister concern. 6.4 Accordingly, this Writ Petition is disposed of by directing the first respondent to refund the sum of Rs. 81,53,038/- to the petitioner's bank account within a period of six weeks from the date of receipt of a copy of this orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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