https://www.taxtmi.com/caselaws?id=347248 A notice demanding advance tax under Section 26 of the Chhattisgarh Value Added Tax Act, 2005 could not be sustained where the assessees had already filed returns, including nil returns, because the statutory condition of failure to furnish a return was not met. Since the tax liability was disputed and the exemption had been withdrawn only shortly before the notice, the department was required to complete proper assessment and determination before raising a demand. Direct recovery action without following the assessment process was therefore impermissible, and the notice and consequential recovery proceeding were invalid. en-us Fri, 04 Aug 2017 00:00:00 +0530 Fri, 01 Sep 2017 07:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347248 A notice demanding advance tax under Section 26 of the Chhattisgarh Value Added Tax Act, 2005 could not be sustained where the assessees had already filed returns, including nil returns, because the statutory condition of failure to furnish a return was not met. Since the tax liability was disputed and the exemption had been withdrawn only shortly before the notice, the department was required to complete proper assessment and determination before raising a demand. Direct recovery action without following the assessment process was therefore impermissible, and the notice and consequential recovery proceeding were invalid. Case-Laws VAT and Sales Tax Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347248