New Tea Exports Private Limited Vs Assistant Commissioner (ST)
Date: August 23, 2024
Subject Matter
Attachment of bank account is not justified due to availability of sufficient ITC
Summary
The petitioner filed Writ Petitions challenging an ex-parte order and recovery notice issued by the respondent for the assessment year 2017-2018. The petitioner claimed that they had paid the entire tax amount and were not given a proper opportunity…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Since the issue involved and the relief sought in both these Writ Petitions are identical in nature, the same were heard together and are disposed of vide this common order. 2. Challenging the impugned order dated 19.07.2021 and the impugned recovery notice dated 05.05.2023 passed by the respondent for the assessment year 2017-2018, the petition…