https://www.taxtmi.com/caselaws?id=158323 Tax and penalty cannot be collected from dealers without a lawful assessment or other statutory authority, and a demand raised solely on inspection material and recorded statements was held illegal and unsustainable. The court rejected reliance on the composition-of-offences provision because the amounts were not demanded as composition and the five-times penalty could not be justified under that provision. Separately, a cash remittance was not accepted as having been made under coercion, as the contemporaneous documents and surrounding circumstances pointed to a voluntary deposit. The respondents were left free to proceed in accordance with law. en-us Fri, 15 Mar 1996 00:00:00 +0530 Mon, 21 Oct 2013 12:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158323 Tax and penalty cannot be collected from dealers without a lawful assessment or other statutory authority, and a demand raised solely on inspection material and recorded statements was held illegal and unsustainable. The court rejected reliance on the composition-of-offences provision because the amounts were not demanded as composition and the five-times penalty could not be justified under that provision. Separately, a cash remittance was not accepted as having been made under coercion, as the contemporaneous documents and surrounding circumstances pointed to a voluntary deposit. The respondents were left free to proceed in accordance with law. Case-Laws VAT and Sales Tax Fri, 15 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158323