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2019 (5) TMI 1627 - HC - VAT and Sales TaxRecovery of excess tax paid which was not liable to be paid - cheques issued under coercion - higher rate of tax demanded on capital goods - Vertical Band saw machines Horizontal Sawing (Trolly) Machines Log Saw Mill and all kinds of wood working Machines - HELD THAT - Even though the petitioner has issued four cheques valued at Rs. 9, 28, 317/- to the Enforcement Wing Officers towards alleged tax amount payable by the petitioner the said tax according the petitioner is not payable by them. According to the petitioner the aforesaid four cheques were obtained by the Enforcement Wing Officers from the petitioner only under the threat of coercion and undue influence. After issuing the cheques the petitioner has also issued stop payment instructions to their Bankers for the cheques handed over to the Enforcement Wing Officers. In the instant case even without affording an opportunity to the petitioner the respondent has issued the impugned notice under Section 45 of the Tamil Nadu Value Added Tax Act 2006 on the presumption that the petitioner has admitted his liability whereas as seen from the available records excepting for the issuance of cheques there is no conclusive evidence to prove that the petitioner had admitted his liability. The impugned notice dated 27.01.2016 is hereby quashed and the matter is remanded back to the respondent for fresh consideration and the respondent is granted liberty to initiate fresh legal action after affording sufficient opportunity to the petitioner to raise all objections available to them under law - petition allowed by way of remand.
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