Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2023 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 1095 - MADRAS HIGH COURTLegality of Recovery Notices and Garnishee notice sent to the sixth respondent / Indian Oil Corporation Limited - Stay granted not taken note of - violation of principles of natural justice - HELD THAT:- It appears that the respondents have issued the Impugned Recovery Notice without properly taking note of the stay that was granted by the Tribunal in the appeals that are pending before it for the Assessment Year 2007-2008 to 2015-2016. The petitioner has also paid the tax for these Assessment Years. As far as the rest of the Assessment Years for 2016-2017 & 2017-2018, which is covered partly by the Impugned Recovery Notice as mentioned above, some of the demands have been set aside and the cases have been issued back to the Assessing Officer to pass a fresh order. Therefore, there are no justification in the Impugned Recovery Notice to recover the amounts from the sixth respondent/Garnishee. The impugned order stands quashed. The respondents are to await for the final order to be passed by the Tribunal for the assessment year 2007 to 2008 to 2015 to 2016, which is likely to be taken up for hearing on 21.07.2023 - Petition allowed.
|