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2017 (3) TMI 581 - HC - VAT and Sales TaxRecovery of tax dues - Whether the cheque in question was obtained by the respondent by coercion or it was given voluntarily by the petitioner? - the petitioner has clearly stated that the cheque was obtained from her forcibly. Further, when the respondent sent a reply stating that it was given towards tax payment, the petitioner has again indicated that the liability itself is not established and it is in dispute and therefore, there is no scope for handing over cheque towards payment of taxes - Held that: - Unless the liability attains finality through legal process, i.e. except through procedure established by law, the respondents have not right to demand the tax - The facts and circumstances and the correspondence between the parties would go to show that the cheque could not been given voluntarily - first respondent is directed to return the petitioner's cheque dated 17.09.2016 - petition allowed - decided in favor of petitioner.
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