TMI Blog2014 (7) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... tioners, 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. - Special Civil Application No. 959 of 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dling charges cannot form a part of sale value of the car. The respondents carried out search operations in the premises of the petitioners on December 25, 2013 and raised the issue of non-payment of VAT on handling charges. (2) The learned counsel for the petitioner submitted that under coercion the petitioners were made to make e-payment of ₹ 15,28,972 and ₹ 24,323 in two sep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n February 14, 2014. Till further orders, the respondents shall not deposit for encashment the three cheques issued by the petitioners. Direct service is permitted. In response to the notice issued, the respondent had appeared and filed reply. Upon hearing learned counsel for the parties, the controversy in the present petition gets substantially narrowed down. The case of the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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