TMI Blog2016 (1) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 ove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in Form No.I dated 15.09.2015 issued by the respondent, the petitioner has filed the present writ petition. 3. According to the petitioner, the petitioner is a registered dealer under the TNVAT Act, 2006 and is carrying on the business of pulses, grams and electrical items. For the assessment year 2014-15, the petitioner duly filed its return. On scrutinising the same, the respondent issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he month of February 2015. The petitioner duly filed its reply on 08.06.2015 enclosing all the supportive documents. However, the respondent, without passing any assessment order, straight away issued the impugned distraint order and hence, the same is arbitrary, illegal and against the principles of natural justice. Learned counsel for the petitioner further submitted that once the assessment per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable on record. 7. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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