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VAT - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Recovery of tax dues by coercion - Unless the liability attains ...


Court Rules: Tax Payments Must Follow Legal Procedures; Coerced Payments Invalid, Cheque to be Returned to Petitioner.

March 15, 2017

Case Laws     VAT and Sales Tax     HC

Recovery of tax dues by coercion - 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 cheque could not been given voluntarily - first respondent is directed to return the petitioner's cheque - HC

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