https://www.taxtmi.com/caselaws?id=221463 The High Court of Madras ruled in favor of the petitioner in a case involving improper tax collection during a spot inspection. The Court found that the tax officers acted improperly by collecting a cheque and demanding tax payment without following due process. It was held that the officers had no authority to collect the cheque forcibly without issuing a prior notice or passing an assessment order. The Court directed the respondents to return the cheque to the petitioner within fifteen days and emphasized the importance of adhering to proper procedures in tax collection matters. en-us Thu, 27 Sep 2012 00:00:00 +0530 Tue, 12 Mar 2013 05:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221463 The High Court of Madras ruled in favor of the petitioner in a case involving improper tax collection during a spot inspection. The Court found that the tax officers acted improperly by collecting a cheque and demanding tax payment without following due process. It was held that the officers had no authority to collect the cheque forcibly without issuing a prior notice or passing an assessment order. The Court directed the respondents to return the cheque to the petitioner within fifteen days and emphasized the importance of adhering to proper procedures in tax collection matters. Case-Laws VAT and Sales Tax Thu, 27 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221463