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2018 (5) TMI 1706 - HC - VAT and Sales TaxAttachment orders - Forcibly collection of post-dated cheques by the Department at the time of search - Held that: - The question of forcibly collecting cheques from dealers at the time of search operation has occupied the minds of this Court as well as other Courts on multiple occasions. The Courts have deprecated the practice of coercive recoveries, without any order of assessment or without initiation of assessment proceedings. There may be a given situation where, in order to avoid the unpleasant consequence of stock attachment, the dealer may have volunteered to deposit some amount. The Department cannot retain the cheques, seek realization thereof while still attaching the petitioner’s stock. Such action on the part of Department is quashed - Department shall return the cheques of the petitioner - petition disposed off.
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