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2016 (1) TMI 997 - HC - VAT and Sales TaxRecovery proceedings under TNVAT - Revenue neither accepting nor rejecting the reply filed by the petitioner, passed a distraint order for recovery, without passing any order of assessment for the year in question. - Held that:- Admittedly, the provisional assessment order has been passed by the respondent, but the same has not been served on the petitioner. In such circumstances, the action of the respondent by issuing distraint order for recovery of tax, cannot be justified and the same is liable to be set aside. Since the assessment period relating to the months in question was already over, this Court directs the Assessing Officer concerned to pass assessment order for the whole year, after following the procedure prescribed under the Act. the distraint order in Form No.I dated 15.09.2015 issued by the respondent set aside - The respondent is directed to pass assessment order for the year 2014-15 on merits and in accordance with law, after issuing proper notice and after affording due opportunity of personal hearing to the petitioner. - Decided in favor of assessee.
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