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    <title>2015 (11) TMI 355 - GUJARAT HIGH COURT</title>
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    <description>The court ruled in favor of the petitioners, emphasizing that coercive recovery of Value Added Tax before assessments were finalized was impermissible. The respondents were directed to return collected cheques and refund the amounts to the petitioners, highlighting the importance of completing assessments in accordance with the law. The judgment upheld the petitioners&#039; rights and stressed the necessity of following due process and proper assessment procedures in tax matters to ensure fairness and adherence to legal principles.</description>
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      <description>The court ruled in favor of the petitioners, emphasizing that coercive recovery of Value Added Tax before assessments were finalized was impermissible. The respondents were directed to return collected cheques and refund the amounts to the petitioners, highlighting the importance of completing assessments in accordance with the law. The judgment upheld the petitioners&#039; rights and stressed the necessity of following due process and proper assessment procedures in tax matters to ensure fairness and adherence to legal principles.</description>
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      <pubDate>Fri, 10 Oct 2014 00:00:00 +0530</pubDate>
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