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Breeze Hotel Ltd. Versus The Assistant Commissioner (CT)

2016 (11) TMI 810 - MADRAS HIGH COURT

Attachment of property - whether the petitioner was diligent enough before the purchase of the properties and as to whether they verified the sales tax dues and other statutory dues, which are payable to the Government? - Held that: - In any event, s .....

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has not expressed any opinion on the validity of the assessments. However, on the grounds raised by the petitioner, this Court cannot set aside the recovery notice nor lift the attachment of the properties or property at this juncture. It is open to .....

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16 - T. S. Sivagnanam, J. For the Petitioner : Mr.R.Sivaraman For the Respondents : Mr.S.Kanmani Annamalai, AGP ORDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepts notice for the respondents. Heard both. By consent, the writ p .....

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ues payable to the respondent Department and a recovery notice issued by the first respondent dated 2.9.2015. 3. The case of the petitioner is that their vendor's vendor was not communicated with the orders of assessment and as such, assessments .....

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r was diligent enough before the purchase of the properties and as to whether they verified the sales tax dues and other statutory dues, which are payable to the Government. This Court is not concerned with the litigation, which had resulted in the s .....

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it may, the petitioner's case is that they do not have any records and that their vendor's vendor, who was now treated as a defaulter, was served with notices and copies of the assessment orders. When a request was made under the Right to Inf .....

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dor's vendor. 6. The learned Additional Government Pleader, on instructions, produced the original file, from which, it is seen that statements were recorded from one Mr.S.P.C.Balasubramaniam, who was the authorized signatory of the petitioner du .....

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herefore, it prima facie appears to be a case where the proceedings were served on the dealer and it is highly doubtful at this distant point of time, the petitioner can take a stand that assessment orders were not communicated to them. 7. In any eve .....

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