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2014 (6) TMI 870 - HC - VAT and Sales TaxRecovery of cheques - Crystallization of demand not done - Assessment order not passed - Held that:- At the outset, it is required to be noted that the respondents have recovered the cheques totaling to ₹ 3,08,50,688/- from the petitioners towards the future tax demand and/or liability of the petitioners. However, it is required to be noted that as such the assessment proceedings are not completed and neither any provisional assessment order nor final assessment order has been passed against the petitioner crystallizing the tax demand. The identical question came to be considered by the Division Bench of this Court and the Division Bench vide [2014 (7) TMI 929 - GUJARAT HIGH COURT], has quashed and set aside the action on the part of the respondents collecting the cheques from the petitioners without passing any final assessment order either provisional and/or final assessment order crystallizing the tax demand. - action of the respondents in collecting the cheques totalling to ₹ 3,08,50,688/-, as mentioned in para-32(B) of the petition, without passing any final assessment order and/or without passing any provisional assessment order and without crystallizing the tax demand, is hereby quashed and set aside and the respondents are hereby directed to return the cheques to the petitioners, forthwith - Decided in favour of assessee.
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