https://www.taxtmi.com/caselaws?id=338904 The Gujarat High Court ruled in a case where recovery proceedings were initiated without a finalized tax liability. The petitioners sought relief under Article 226, claiming the proceedings were arbitrary and violated the VAT Act and Article 14 of the Constitution. The court directed that cheques totaling Rs. 33,27,999 should not be encashed until a provisional or final assessment order is issued, and the tax liability is determined. The court maintained the attachment of a residential property worth Rs. 15 lacs as security. The writ petition was disposed of with these directions. en-us Mon, 06 Feb 2017 00:00:00 +0530 Wed, 15 Feb 2017 08:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338904 The Gujarat High Court ruled in a case where recovery proceedings were initiated without a finalized tax liability. The petitioners sought relief under Article 226, claiming the proceedings were arbitrary and violated the VAT Act and Article 14 of the Constitution. The court directed that cheques totaling Rs. 33,27,999 should not be encashed until a provisional or final assessment order is issued, and the tax liability is determined. The court maintained the attachment of a residential property worth Rs. 15 lacs as security. The writ petition was disposed of with these directions. Case-Laws VAT and Sales Tax Mon, 06 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338904