https://www.taxtmi.com/caselaws?id=162158 Recovery under the Karnataka Sales Tax Act could not be initiated on the strength of a notice issued under section 12-B(2) alone, because a notice is not an order determining tax, interest, or penalty liability. In the absence of a prior determination by a proper order, coercive recovery and the fine levy warrant issued for the alleged dues were unsustainable. The warrant was therefore set aside, while fresh proceedings were left open only after liability is determined in accordance with law. en-us Fri, 20 Aug 2004 00:00:00 +0530 Wed, 19 Feb 2014 18:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162158 Recovery under the Karnataka Sales Tax Act could not be initiated on the strength of a notice issued under section 12-B(2) alone, because a notice is not an order determining tax, interest, or penalty liability. In the absence of a prior determination by a proper order, coercive recovery and the fine levy warrant issued for the alleged dues were unsustainable. The warrant was therefore set aside, while fresh proceedings were left open only after liability is determined in accordance with law. Case-Laws VAT and Sales Tax Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162158