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2023 (2) TMI 885 - HC - VAT and Sales TaxSeeking rectification of assessment order - Validity of Bank Attachment notice - petitioner has sought for rectification of the assessment order dated 01.02.2022 on the ground that the registration certificate has been misused and also on the ground that they have already closed down their business - HELD THAT:- The petitioner's bank Account maintained with the second respondent Bank has been attached pursuant to the Bank Attachment Notice dated 14.10.2022, issued by the first respondent to the second respondent, which is also the subject matter of challenge in this writ petition - No prejudice would be caused to the respondents if the petitioner's Applications dated 26.10.2022 and 05.12.2022, filed under Section 84 of the Act seeking for rectification of the assessment order is considered, on merits and in accordance with law within a time frame to be fixed by this Court. This Court directs the first respondent to pass final orders, on merits and in accordance with law on the petitioner's Applications dated 26.10.2022 and 05.12.2022 seeking for rectification of the assessment order dated 01.02.2022 within a period of eight weeks from the date of receipt of a copy of this order. Petition disposed off.
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