Disposed

Thanishka Traders v. The Assistant commissioner (St) (Fac)

Madras HC15 Feb 2023WP/4545/2023

Case brief

AI extract

What is this about?

In a writ petition filed under Article 226 challenging a Bank Attachment Notice, the High Court directed the Assistant Commissioner to decide rectification applications under Section 84 of the TNVAT Act and stayed recovery proceedings.

What did the court decide?

Directed the first respondent to pass final orders on the rectification applications within eight weeks and restrain recovery proceedings pending such orders.

Thanishka Traders Vs The Assistant commissioner (St)… — Writ and Judicial Review | Madras HC (2023)

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W.P.No.4545 of 2023

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 15.02.2023

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CORAM :

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The HONOURABLE MR.JUSTICE ABDUL QUDDHOSE

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W.P. No.4545 of 2023 and

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W.M.P. Nos.4548 and 4551 of 2023

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Thanishka Traders,

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represented by its Sole Proprietor P.B.Vimalesh

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... Petitioner

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1.The Assistant Commissioner (ST) (FAC), Cholavaram Assessment Circle,

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Chennai – 600 003.

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2.The Branch Manager, ICICI Bank Ltd., Plot No.10, Block No.6, Ground Floor, Mogappair West, Chennai – 600 037.

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... Respondents

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Prayer: Petition filed under Article 226 of the Constitution of India praying to issue a writ of Certiorarified Mandamus calling for the records leading to the issuance of bank attachment notice bearing reference Rc.197/2022/A3 dated 14.10.2022 issued by the first respondent and further direct the first respondent herein to consider the rectification application dated 26.10.2022 and 05.12.2022 under Section 84 of the TNVAT Act for the year 2016-17 and dispose of the same in accordance with law.

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https://www.mhc.tn.gov.in/judis

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W.P.No.4545 of 2023

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For Petitioner : Ms.Sri Harini SP For Respondents : Mr.V.Prasanth Kiran, Government Advocate for R1

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ORDER

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By consent of both the parties, this writ petition is taken up for

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final disposal in the admission stage itself.

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2.This writ petition has been filed challenging the Bank Attachment Notice dated 14.10.2022 issued by the first respondent. A further direction has also been sought for by the petitioner to direct the first respondent to pass final orders on the petitioner's Applications dated 26.10.2022 and 05.12.2022 seeking for rectification of the assessment order in respect of the assessment year 2016-17 under Section 84 of the Tamil Nadu Value Added Tax Act 2006.

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3.The petitioner has sought for rectification of the assessment order

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dated 01.02.2022 on the ground that the registration certificate has been misused and also on the ground that they have already closed down their business. The Applications are dated 26.10.2022 and 05.12.2022.

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Since the said Applications have not been disposed of till date, the https://www.mhc.tn.gov.in/judis 2/4

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W.P.No.4545 of 2023

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petitioner has filed this writ petition.

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4.Heard Ms.Sri Harini S.P., learned counsel for the petitioner and

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Mr.V.Prasanth Kiran, learned Government Advocate, who accepts notice on behalf of the first respondent.

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5.The petitioner's bank Account maintained with the second respondent Bank has been attached pursuant to the Bank Attachment Notice dated 14.10.2022, issued by the first respondent to the second respondent, which is also the subject matter of challenge in this writ petition.

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6.No prejudice would be caused to the respondents if the petitioner's Applications dated 26.10.2022 and 05.12.2022, filed under Section 84 of the Act seeking for rectification of the assessment order is considered, on merits and in accordance with law within a time frame to be fixed by this Court.

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ABDUL QUDDHOSE, J.

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https://www.mhc.tn.gov.in/judis

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W.P.No.4545 of 2023

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vga 7.For the foregoing reasons, this Court directs the first respondent to pass final orders, on merits and in accordance with law on the petitioner's Applications dated 26.10.2022 and 05.12.2022 seeking for rectification of the assessment order dated 01.02.2022 within a period of eight weeks from the date of receipt of a copy of this order. Till final orders are passed by the first respondent, no recovery proceedings shall be initiated against the petitioner for enforcement of the assessment order dated 01.02.2022 in respect of the assessment year 2016-17.

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8.With the aforesaid direction, this writ petition stands disposed of.

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No costs. Consequently, connected miscellaneous petitions are closed.

15.02.2023

vga

The Assistant Commissioner (ST) (FAC), Cholavaram Assessment Circle, Chennai – 600 003.

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W.P. No.4545 of 2023 and W.M.P. Nos.4548 and 4551 of 2023

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https://www.mhc.tn.gov.in/judis

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Thanishka Traders v. The Assistant commissioner (St) (Fac)

Case brief

What is this about?

What did the court decide?

Thanishka Traders v. The Assistant commissioner (St) (Fac)

Case brief

What is this about?

What did the court decide?

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