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2015 (11) TMI 355 - HC - VAT and Sales TaxChallenge to coercive recovery of alleged Value Added Tax even before the assessments have been completed and liability ascertained - Held that:- The petitioners are regularly assessed by the authority under the Value Added Tax Act, 2003. It is not the case of the respondents that regular returns are not filed by the petitioners. Undisputedly, however, for the year under consideration, no assessments have been framed by the adjudicating authority. Thus, the attempt on the part of the respondents to collect disputed tax would amount to recovery before adjudication. - The competent authority can take certain measures to protect the interest of revenue, even before liability has been crystallized by way of the assessment order. However, no provision is pointed out to us under which the department can recover disputed tax even before passing any order by competent authority - respondents are directed to return three cheques of HDFC Bank, Baroda to the petitioners and refund the amount of ₹ 5,51,187/and ₹ 6,84,747 - Petition disposed of.
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