https://www.taxtmi.com/caselaws?id=162860 An express bar on civil court jurisdiction does not exclude a suit seeking return of account books, records, files and floppies where the pleaded case is that tax officers seized them without following the mandatory statutory search and seizure procedure; in that situation, the civil court may examine whether the seizure was unlawful and beyond authority. By contrast, a blanket permanent injunction restraining the tax authorities from issuing notices, initiating proceedings, or passing orders would directly interfere with statutory powers and is barred. The commentary therefore distinguishes between a maintainable claim for return of allegedly illegally seized materials and an impermissible attempt to block statutory action. en-us Fri, 06 Jan 2006 00:00:00 +0530 Tue, 18 Mar 2014 10:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162860 An express bar on civil court jurisdiction does not exclude a suit seeking return of account books, records, files and floppies where the pleaded case is that tax officers seized them without following the mandatory statutory search and seizure procedure; in that situation, the civil court may examine whether the seizure was unlawful and beyond authority. By contrast, a blanket permanent injunction restraining the tax authorities from issuing notices, initiating proceedings, or passing orders would directly interfere with statutory powers and is barred. The commentary therefore distinguishes between a maintainable claim for return of allegedly illegally seized materials and an impermissible attempt to block statutory action. Case-Laws VAT and Sales Tax Fri, 06 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162860