https://www.taxtmi.com/caselaws?id=266297 Coercive tax recovery under the Tamil Nadu Value Added Tax Act cannot be sustained unless it is supported by a lawful assessment order and a valid notice of demand issued in accordance with the statutory procedure. A recovery notice demanding cash and penalty was found to be authority because no assessment order or notice of demand was shown. The Court quashed the demand and required the taxpayer to be given notice of assessment and a personal hearing, after which the authority must complete assessment and pass a fresh order on merits. en-us Thu, 18 Jun 2015 00:00:00 +0530 Mon, 19 Oct 2015 08:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266297 Coercive tax recovery under the Tamil Nadu Value Added Tax Act cannot be sustained unless it is supported by a lawful assessment order and a valid notice of demand issued in accordance with the statutory procedure. A recovery notice demanding cash and penalty was found to be authority because no assessment order or notice of demand was shown. The Court quashed the demand and required the taxpayer to be given notice of assessment and a personal hearing, after which the authority must complete assessment and pass a fresh order on merits. Case-Laws VAT and Sales Tax Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266297