https://www.taxtmi.com/caselaws?id=257452 Tax cannot be forcibly collected during inspection in the absence of an assessment order, lawful demand, or opportunity of hearing, and coercive recovery at that stage is unsustainable. The Madras High Court's discussion reflects that cheques taken under coercion and a frozen bank account should be restored when collection is made without due process, while preserving the Department's liberty to proceed according to law. On that basis, the text records direction for return of the cheques and de-freezing of the account, subject to a deposit condition. en-us Thu, 12 Feb 2015 00:00:00 +0530 Thu, 12 Mar 2015 10:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257452 Tax cannot be forcibly collected during inspection in the absence of an assessment order, lawful demand, or opportunity of hearing, and coercive recovery at that stage is unsustainable. The Madras High Court's discussion reflects that cheques taken under coercion and a frozen bank account should be restored when collection is made without due process, while preserving the Department's liberty to proceed according to law. On that basis, the text records direction for return of the cheques and de-freezing of the account, subject to a deposit condition. Case-Laws VAT and Sales Tax Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257452