https://www.taxtmi.com/caselaws?id=194252 When tax liability is disputed and assessment remains incomplete, advance tax cannot be demanded or recovered coercively before the statutory assessment and computation of tax are finalised. The High Court held that the revenue must first complete assessment of the dealer's returns and determine the tax payable; a pre-assessment show-cause notice demanding advance tax was therefore impermissible. Coercive recovery initiated without completing assessment was likewise contrary to law, and the notice and recovery action were quashed. The matter was directed to proceed only through the proper assessment process, followed by demand if warranted. en-us Thu, 27 Mar 2014 00:00:00 +0530 Sat, 02 Sep 2017 11:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194252 When tax liability is disputed and assessment remains incomplete, advance tax cannot be demanded or recovered coercively before the statutory assessment and computation of tax are finalised. The High Court held that the revenue must first complete assessment of the dealer's returns and determine the tax payable; a pre-assessment show-cause notice demanding advance tax was therefore impermissible. Coercive recovery initiated without completing assessment was likewise contrary to law, and the notice and recovery action were quashed. The matter was directed to proceed only through the proper assessment process, followed by demand if warranted. Case-Laws VAT and Sales Tax Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194252