https://www.taxtmi.com/caselaws?id=234172 Recovery of alleged tax dues under the Tamil Nadu Value Added Tax Act, 2006 cannot be made on the basis of inspection findings alone. Section 65 permits inspection, verification, seizure of records and inquiry, but does not authorise immediate pre-assessment recovery or bank attachment. Recovery must proceed through the assessing authority after assessment and notice of demand under Section 45. Because the bank account was attached without prior notice, an opportunity to explain the discrepancies, or any assessed demand, the action bypassed the statutory procedure and violated natural justice. The bank attachment notice was therefore held illegal and unsustainable. en-us Thu, 18 Apr 2013 00:00:00 +0530 Sat, 05 Jul 2014 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234172 Recovery of alleged tax dues under the Tamil Nadu Value Added Tax Act, 2006 cannot be made on the basis of inspection findings alone. Section 65 permits inspection, verification, seizure of records and inquiry, but does not authorise immediate pre-assessment recovery or bank attachment. Recovery must proceed through the assessing authority after assessment and notice of demand under Section 45. Because the bank account was attached without prior notice, an opportunity to explain the discrepancies, or any assessed demand, the action bypassed the statutory procedure and violated natural justice. The bank attachment notice was therefore held illegal and unsustainable. Case-Laws VAT and Sales Tax Thu, 18 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234172