2023 (3) TMI 632

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..... e second respondent Bank to attach a sum of Rs.69,70,561/-, which according to the first respondent is a tax liability of the petitioner under CST and TNVAT Act 2006. 2.The first respondent has exercised its power under Section 45 of the Tamil Nadu Value Added Tax Act, 2006 by requesting the second respondent to withhold the aforesaid amount, available in the petitioner's Bank account and pay the same to the office of the first respondent by way of Demand Draft or Pay Order, favouring the first respondent. 3.The petitioner has challenged the impugned proceedings dated 30.01.2023 on the ground that even without passing an assessment order for the respective assessment years, the impugned proceedings dated 30.01.2023 has been issued by .....

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..... 08-09 27.02.2014 06.03.2014 received authorised person signed with seal No.W.P. Filed - - 4,28,097 4 2009-10 27.02.2014 06.03.2014 received authorised person signed with seal No.W.P. Filed - - 8,81,579 5   27.02.2014 06.03.2014 received authorised person signed with seal No.W.P. Filed - - 9,84,085 6 2011-12 05.06.2018 05.06.2018 received authorised person signed with seal No.W.P. Filed - - 9,00,477 7 2012-13 19.07.2018 19.07.2018 received authorised person signed with seal W.P.No.21171/2018 dt.20.08.2018 remanded 14.12.2018 18.12.2018 received authorised person signed with seal 16,19,157 8 2013-14 19.07.2018 19.07.2018 received authorised person signed with seal No.W.P.Filed - - 3,36,757 9 .....

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..... l the assessment years, for which the attachment order has been passed, which is the subject matter of challenge in this writ petition, the first respondent cannot exercise its power under Section 45 of the Tamil Nadu Value Added Tax Act, 2006 to enforce the sums alleged to be due and payable by the petitioner towards tax liability. If at all, the first respondent can take coercive steps against the petitioner under Section 45 of the TNVAT Act only in respect of the assessment years, where the assessment orders are passed. But being a single proceeding dated 30.01.2023, covering all the assessment years right from 2006-07 to 2016-17, it/the proceeding has to be declared as invalid as in respect of some of the assessment years, mentioned in .....

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