https://www.taxtmi.com/caselaws?id=340078 A cheque taken during inspection was treated as non-retainable where it was not shown to have been given voluntarily or against an established, legally enforceable liability. Rule 23 of the Tamil Nadu Value Added Tax Rules, 2007 governs payment of tax and related dues, and recovery must proceed only in accordance with law. On the stated facts, the revenue authority could not retain the cheque on the basis of an unfinalised demand, though it remained free to pursue lawful recovery under the TNVAT Act if tax was later found due. en-us Fri, 02 Dec 2016 00:00:00 +0530 Tue, 14 Mar 2017 21:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340078 A cheque taken during inspection was treated as non-retainable where it was not shown to have been given voluntarily or against an established, legally enforceable liability. Rule 23 of the Tamil Nadu Value Added Tax Rules, 2007 governs payment of tax and related dues, and recovery must proceed only in accordance with law. On the stated facts, the revenue authority could not retain the cheque on the basis of an unfinalised demand, though it remained free to pursue lawful recovery under the TNVAT Act if tax was later found due. Case-Laws VAT and Sales Tax Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340078