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2013 (2) TMI 38 - MADRAS HIGH COURTWrit of Mandamus - directing the department to return a sum of ₹ 2 crores collected under coercion during the search conducted at the branch office - Held that:- Perusal of the records available,it can be concluded that the collection of ₹ 2 crores by the Department, from the petitioner company, during the search conducted cannot be held to be valid in the eye of law as even though it has been stated, that a sum of ₹ 2 crores had been collected from the petitioner company, volunatiry, in respect of its Service Tax liability, it has not been shown that the petitioner was liable to pay Service Tax to the respondent department, relating to the works being carried on by it, during the course of its business. It is a well settled position in law that no tax could be collected from the assessee, without an appropriate assessment order being passed by the authority concerned and by following the procedures established by law. As in the present case no such procedures had been followed by the respondent department this Court finds it appropriate to direct the respondents to return the sum of ₹ 2 crores, collected from the petitioner within a period of ten days from the date of receipt of a copy of this order - writ petition allowed - in favour of assessee.
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