1. There is no appearance on behalf of the petitioner.
2. This writ petition is directed against the order dated 15.12.2016, passed by respondent No.2.
2.1. By virtue of the said order, the recovery proceedings have been initiated.
3. On the last date of hearing, i.e., 12.01.2017, when, notice was issued in the matter, I had made the following observations. For the sake of convenience, the relevant portion of the observations made on 12.01.2017 have been extracted hereafter :
2. Counsel for the petitioner says that, respondent No.2, without disposing of the rectification petition, filed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, has proceeded to initiate recovery proceedings.
3. To be noted, the order impugned in the present proceedings is dated 15.12.2016, whereby, the arrears of tax, for Assessment Years (A.Ys) 2010-11 to 2015-16, are sought to be recovered.
4. Mr.S.Kanmani Annamalai says that he will obtain instructions.
5. Till the next date of hearing, the respondents shall maintain status quo qua recovery, as obtaining today (12.01.2017).
6. Re-notify the matter on 20.01.2017.
4. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, has reverted with instructions. He says what was indicated on the last date of the hearing by the learned counsel for the petitioner is correct.
5. In view of the said submission made by Mr.Annamalai, the impugned order is set aside.
5.1. The respondent is directed, in the first instance, to deal with the rectification petition filed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. It is only after an order is passed in that behalf, that the respondent will take further steps in the matter, albeit, in accordance with law.
6. The captioned writ petition is disposed of in terms of the aforesaid direction. Resultantly, pending application shall stand closed. There shall, however, be no order as to costs.