https://www.taxtmi.com/caselaws?id=220626 The court found the search conducted by the Coimbatore Commissionerate at the petitioner's branch office unjustified as no business activities were carried out within that jurisdiction. It ruled that coercive tax collection without a proper assessment order was illegal and ordered the respondent Department to return the Rs. 2 crores collected from the petitioner within ten days. The court emphasized the necessity of following due process in tax collection and invalidated the collection, allowing the writ petition without imposing costs. en-us Fri, 04 Jan 2013 00:00:00 +0530 Thu, 31 Jul 2014 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220626 The court found the search conducted by the Coimbatore Commissionerate at the petitioner's branch office unjustified as no business activities were carried out within that jurisdiction. It ruled that coercive tax collection without a proper assessment order was illegal and ordered the respondent Department to return the Rs. 2 crores collected from the petitioner within ten days. The court emphasized the necessity of following due process in tax collection and invalidated the collection, allowing the writ petition without imposing costs. Case-Laws Customs Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220626