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2022 (1) TMI 663 - HC - VAT and Sales TaxRecovery of dues - Attachment of Bank Accounts - petitioner neither charged Value Added Tax nor remitted the tax on the sales effected under the provisions of the Tamil Nadu Value Added Tax Act, 2006 - Section 22(6) of the TNVAT Act, 2006 - HELD THAT:- Though the petitioner has been both negligent in neither filing the returns nor by filing reply to the notices which preceded passing of the first mentioned impugned order dated 28.10.2016 of the first respondent and failed to answer the subsequent notices issued by the first respondent asking the petitioner to pay the arrears of tax, the facts on record also indicates that the petitioner had filed a petition under Section 22(6) of the TNVAT Act, 2006 for revision of the order dated 28.09.2016 in time. Since the petition has not been disposed, the impugned recovery cannot be proceeded immediately, as the aforesaid petition of the petitioner for revision of the Assessment Order has not been disposed in accordance with law. This Writ Petition is disposed by directing the second respondent to pass appropriate orders on the petition dated 26.10.2016 of the petitioner filed under Section 22(6) of the TNVAT Act, 2006, within a period of thirty days from the date of receipt of a copy of this order.
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