Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2020 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (12) TMI 907 - HC - VAT and Sales TaxAttachment of Bank Accounts - recovery of tax arrears - TNVAT Act - it is contended that inasmuch as the impugned order for recovery had been issued for the amount under an assessment order which has been set aside, such demand cannot survive and would have to be nullified - HELD THAT:- There is substantial force in the submissions made by the Learned Counsel for the Petitioner, which deserves acceptance and the impugned orders of recovery of the amounts demanded for the assessment made for the year 2013-2014 under the TNVAT Act, is set aside. Though obvious, it is made clear that the First Respondent is not precluded from recovering any amount due from the Petitioner in respect of fresh order of assessment passed by the First Respondent in Order No. TIN 33830947422/ 2013-14 dated 21.09.2015, if not already paid, by appropriate legal proceedings in the manner recognized by law. Petition disposed off.
|