The Madras High Court dismissed the writ petition since the attachment of the bank account under the Tamil Nadu Value Added Tax Act, 2006 was withdrawn by authorities.
M/s Purvidh Cars, the petitioner filed a writ petition to issue a writ of mandamus to direct the first respondent to release the order of Bank Attachment before the second respondent proceedings dated 10.04.2023 as such Bank Attachment is against the proviso of Section 42 (3) of TNVAT Act.
Section 42 (3) of the TN VAT Act stated that Payment and recovery of tax, penalty, etc. (3) On any amount remaining unpaid after the date specified for its payment as referred to in subsection (1) or in the order permitting payment in instalments, the dealer or person shall pay, in addition to the amount due, interest at [two] per cent per month of such amount for the entire period of default:
C Baktha Siromoni appeared on behalf of the petitioner and Ms Amirta Dinakaran appeared on behalf of the respondent. It was submitted that the bank attachment which is the subject matter of the writ petition has been withdrawn. Since there was no cause of action for the writ petitioner, Justice V Lakshminarayanan dismissed the petition.
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