https://www.taxtmi.com/caselaws?id=233548 Inspection powers under Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006 do not authorise officials to recover tax by collecting cheques during a spot inspection before assessment or verification of monthly returns is completed. The court noted that the respondents did not dispute the petitioner's position, and held that cheque collection at the inspection stage was without authority. The cheques were directed to be returned, while the authorities remained free to complete assessment in accordance with law. en-us Thu, 29 Mar 2012 00:00:00 +0530 Fri, 12 Apr 2013 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233548 Inspection powers under Section 64(4) of the Tamil Nadu Value Added Tax Act, 2006 do not authorise officials to recover tax by collecting cheques during a spot inspection before assessment or verification of monthly returns is completed. The court noted that the respondents did not dispute the petitioner's position, and held that cheque collection at the inspection stage was without authority. The cheques were directed to be returned, while the authorities remained free to complete assessment in accordance with law. Case-Laws VAT and Sales Tax Thu, 29 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233548