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2014 (7) TMI 929 - HC - VAT and Sales TaxRecovery of tax - Crystallization of demand is pending - Held that:- From the affidavit-in-reply filed by the respondents, we do not notice any ground permitting the respondents to start recovery at this stage. The insistence on collecting cheques from the petitioners, therefore, cannot be countenanced. Under the circumstances, the respondents shall return three cheques collected from the petitioner to them latest by February 28, 2014. This is without prejudice to the power of the competent authority to pass appropriate order, if so found necessary to protect the interest of the revenue - petition disposed of.
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