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    <title>2006 (4) TMI 33 - HIGH COURT (DELHI)</title>
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    <description>Pending service tax assessment proceedings should not be interrupted in writ jurisdiction merely because the assessee disputes the taxability of some income components, since required records and information may be demanded to complete assessment and the assessee must cooperate. A writ of mandamus will not lie on a bare allegation of coercive recovery without material proof of coercion, threat, or harassment, particularly where the payment was stated to be voluntary under protest and the assessment process remained incomplete. The authority was directed to re-communicate the required records information so the assessment could proceed expeditiously.</description>
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      <title>2006 (4) TMI 33 - HIGH COURT (DELHI)</title>
      <link>https://www.taxtmi.com/caselaws?id=670</link>
      <description>Pending service tax assessment proceedings should not be interrupted in writ jurisdiction merely because the assessee disputes the taxability of some income components, since required records and information may be demanded to complete assessment and the assessee must cooperate. A writ of mandamus will not lie on a bare allegation of coercive recovery without material proof of coercion, threat, or harassment, particularly where the payment was stated to be voluntary under protest and the assessment process remained incomplete. The authority was directed to re-communicate the required records information so the assessment could proceed expeditiously.</description>
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      <pubDate>Mon, 03 Apr 2006 00:00:00 +0530</pubDate>
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