2018 (9) TMI 683 – MADRAS HIGH COURT – 2019 (20) G. S. T. L. 45 (Mad.) – Attachment of Bank Account – recovery of tax and penalty in the assessment orders for the years from 2015-16 to 2017- 18 – It was found that there was no assessment order – Held that:- This Court considered the first ground and directed the learned Government Advocate to verify and report as to whether any assessment orders have been passed in respect of the relevant years. The learned Government Advocate, on instructions from the officer, who is present in court, has informed that the assessment orders have not been passed in respect of all the three relevant assessment years. Then, there cannot be a demand notice nor there can be any attachment of the petitioner's b
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ommunicated to the petitioner so far as the three relevant assessment years are concerned and that the last assessment, which was made, was only for the year 2014-15. 4. Other contentions have also been raised with regard to the validity of the impugned notice invoking the provisions of the Puducherry Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017. 5. However, this Court considered the first ground and directed the learned Government Advocate to verify and report as to whether any assessment orders have been passed in respect of the relevant years. The learned Government Advocate, on instructions from the officer, who is present in court, has informed that the assessment orders have not been passed in resp
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