Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1317 - HC - VAT and Sales TaxReturn of tax collected during search proceedings - refund the amount already recovered from the petitioner - quashing the statement of officer of petitioner-company - Held that:- Pursuant to the search, statements have been recorded and documents collected. Assessment proceedings are initiated but not yet completed. Till utilization of tax liability, it would not be open for the department to recover the tax. This is not to suggest that the department cannot take other means to protect the interest of the Revenue, if so, otherwise found necessary. The petitioner's last request for refund of the amount already recovered, we are not inclined to grant. The petitioner having issued the cheque and in lieu thereof deposit such cheque having transferred the money through RTGS the question of coercive recovery may assume some significance. The respondents are prevented from depositing remaining cheques of the petitioner collected during the search operations for realization and may be returned to the petitioner. The petitioner's remaining prayers are not granted - petition disposed off.
|