M/S Leitwind Shriram Manufacturing Limited vs. Commercial Tax Officer
Held
The Court found that there were factual disputes regarding payments made by the petitioner and the validity of the orders. Therefore, it was deemed appropriate to remand the matter for fresh consideration.
Facts
The petitioner challenged a Garnishee Notice issued for recovery of tax and penalty. The notice was based on assessment orders and subsequent penalty orders under the APVAT Act, with disputes arising over payments made and interim orders granted.
Key Issues
The primary issue was the legality of the Garnishee Notice in light of disputed tax and penalty amounts and compliance with interim orders. The court also considered the procedural aspects of assessment and penalty orders.
Sections Cited
Section 32(2), Rule 60, Section 29
AI-generated summary — verify with the full judgment below
THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE SRI JUSTICE A.V.RAVINDRA BABU
WRIT PETITION No.24573 of 2020
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
Heard Sri S.Suri Babu, learned counsel for the petitioner and Sri Y.N. Vivekananda, learned Government Pleader for Commercial Taxes. Perused the material available on record.
The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-
“…… to issue a Writ or order or direction particularly one in the nature of Writ of Mandamus setting aside the impugned Garnishee Notice in Form VAT 206 dt.25.02.2020 in R.C.No.TIN.28498395431/DCTO/SKHT/ 2019-20 issued by the fourth respondent to the fifth respondent Bank for the recovery of tax and penalty amounting to Rs.1,09,38,116/- for the tax period October, 2012 to March, 2014 (APVAT) (Tax and Penalty) as illegal, arbitrary and contrary to the interim orders passed by this Hon’ble Court and to pass such other order or orders.….”
The averments in the affidavit filed in support of the Writ Petition and the material would show that the 1st respondent conducted a
The judgment continues below.
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