https://www.taxtmi.com/caselaws?id=156545 Tax and compounding fee cannot be collected from business premises on a spot basis without a show cause notice and proper enquiry. Where the collection was made in the petitioner's absence, based only on inspection material and a statement from the person in charge, the statutory procedure had to be followed before demanding payment. Even if tax liability or return-related default may have existed, the respondents had no authority to bypass the prescribed process and recover amounts without notice. The collection was therefore treated as lacking authority of law, and refund of the amounts collected was directed. en-us Mon, 14 Sep 1992 00:00:00 +0530 Sat, 21 Sep 2013 15:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156545 Tax and compounding fee cannot be collected from business premises on a spot basis without a show cause notice and proper enquiry. Where the collection was made in the petitioner's absence, based only on inspection material and a statement from the person in charge, the statutory procedure had to be followed before demanding payment. Even if tax liability or return-related default may have existed, the respondents had no authority to bypass the prescribed process and recover amounts without notice. The collection was therefore treated as lacking authority of law, and refund of the amounts collected was directed. Case-Laws VAT and Sales Tax Mon, 14 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156545