M/S Ntier Business Consultancy Services v. The Union Of India
WP NO. 13563 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09-06-2025
CORAM
THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY WP NO. 13563 of 2025 AND WMP NO. 15218 OF 2025,WMP NO. 15220 OF 2025 M/s NTIER BUSINESS CONSULTANCY SERVICES Rep By Its Proprietor Nisha Agarwal, Suite No.B-210 43/44, 2nd Floor Roop Chamber, Erulappa Street, Sowcarpet, Chennai, Tamil Nadu-600 079.
Petitioner(s) Vs THE Union of India Rep By Its Chairman Central Board Of Indirect Taxes And Customs, New Delhi- 110 001. and 3 Others Respondent(s) For Petitioner(s):
Mr.B.Karthik For Respondent(s):
Mr.B.Ramanakumar Senior Standing Counsel For R1 Mr.V.Prasanth Kiran Government Advocate For R3
ORDER
Today, this matter has been listed under the caption "For Being Mentioned".
2. The learned counsel for the petitioner would submit that during the previous occasion, a request was made with regard to the de-freezing of bank accounts of the petitioner and the same was acceded by this Court. However, the said aspect was not reflected in the order dated 17.04.2025 and hence, he requests this Court to rectify the same. https://www.mhc.tn.gov.in/judis
3. Considering the above submission, the following paragraph shall be included as clause (v) of the paragraph No.4 in the order dated 17.04.2025. "(v) Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment made on the bank account of the petitioner cannot survive any longer and hence, it is to be lifted. As a sequel, the 4th respondent is directed to release the attachment, and defreeze the bank account of the petitioner, immediately upon the production of proof with regard to the payment made by the petitioner as stated above."
4. With regard to the remaining portion of the order, there is no need for any modification.
5. The Registry is directed to make necessary corrections in terms of the above order and issue a fresh order copy.
09-06-2025 nsa To
1. THE Union of India Rep By Its Chairman Central Board Of Indirect Taxes And Customs, New Delhi- 110 001.
2. The State Of Tamil Nadu Rep By Its Principal Secretary Finance Department Fort St. George, Chennai-600 009.
3. The Deputy State Tax Officer Peddunaickenpet Assessment Circle, Room No.208, 2nd Floor, Integrated Commercial Taxes Offices Building, Chennai North Division No.32, Elephant Gate Bridge Road, Chennai-03.
4. The Branch Manager Sowcarpet Branch, Indian Overseas Bank No.143 Nsc Bose Road, Sowcarpet Chennai79. https://www.mhc.tn.gov.in/judis