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    <title>2017 (7) TMI 927 - GUJARAT HIGH COURT</title>
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    <description>The challenge to the attachment of the property under the Value Added Tax Act was dismissed as the delegation of powers to the Commercial Tax Officer was found valid. The court criticized the practice of raiding officers forcibly collecting post-dated cheques for unascertained tax liabilities and ordered their return to the petitioner. The judgment emphasized the importance of prompt legal action and highlighted that the court may consider the timing of legal action in assessing voluntariness in such cases.</description>
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      <description>The challenge to the attachment of the property under the Value Added Tax Act was dismissed as the delegation of powers to the Commercial Tax Officer was found valid. The court criticized the practice of raiding officers forcibly collecting post-dated cheques for unascertained tax liabilities and ordered their return to the petitioner. The judgment emphasized the importance of prompt legal action and highlighted that the court may consider the timing of legal action in assessing voluntariness in such cases.</description>
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