TMI Blog2022 (1) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... rrears 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. - W.P.No.27732 of 2021 And W.M.P.Nos.29311 & 29312 of 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.10.2016 under Section 22(6) of the TNVAT Act, 2006 . 5. The learned Junior Standing Counsel further submits that the petitioner assumed that the respondents had accepted the petition filed under Section 22(6) of the TNVAT Act, and was thus surprised to receive the impugned recovery notice dated 12.11.2021 attaching the Bank Accounts of the petitioner with the third respondent Bank. 6. The learned counsel for the petitioner further submits that the petitioner will be satisfied if the aforesaid petition filed under Section 22(6) of the TNVAT Act is directed to be disposed in accordance with law by the respondents and pending such disposal, the impugned proceedings may be kept in abeyance. 7. Opposing the prayer, the learned Additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed, 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. 12. Considering the same, 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. Needless to state, all recovery proceedings shall be kept in abeyance and will be subject to final outcome of the aforesaid proceedings. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. - - TaxTMI - TMITax - CST, VAT & Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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