Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Home
2015 (11) TMI 1600 - HC - VAT and Sales TaxJurisdiction of enforcement wing authorities to assess the petitioner and collect the tax from the petitioner during the course of inspection - Held that - This Court time and again held that there is no power vested with the enforcement wing authorities to compel the petitioner to handover the cheques and despite the same they are collecting cheques - reliance placed on the decision of the case of M/s.Astek Electricals and Controls Vs. The Assistant Commissioner (CT) The Commercial Tax Officer Enforcement and The Branch Manager Canara Bank 2013 (5) TMI 757 - MADRAS HIGH COURT - the respondents directed to return the cheques bearing Nos. 001074 001075 and 001076 respectively to the petitioner forthwith - petition allowed.
|