https://www.taxtmi.com/caselaws?id=359181 Coercive retention of post-dated cheques during a departmental visit, before any crystallised tax demand, was impermissible and the cheques had to be returned. A fresh notice under section 74(3) could not be issued for the same period already covered by a notice under section 74(1), so the second notice was without jurisdiction and quashed. Provisional attachment of bank accounts under section 83 is an extraordinary measure requiring a demonstrable necessity to protect revenue during pending proceedings; absent such material, the attachment could not stand and was removed. The original adjudication proceedings were left open to be decided on merits. en-us Thu, 19 Apr 2018 00:00:00 +0530 Tue, 25 Feb 2025 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359181 Coercive retention of post-dated cheques during a departmental visit, before any crystallised tax demand, was impermissible and the cheques had to be returned. A fresh notice under section 74(3) could not be issued for the same period already covered by a notice under section 74(1), so the second notice was without jurisdiction and quashed. Provisional attachment of bank accounts under section 83 is an extraordinary measure requiring a demonstrable necessity to protect revenue during pending proceedings; absent such material, the attachment could not stand and was removed. The original adjudication proceedings were left open to be decided on merits. Case-Laws GST Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359181