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    <title>2018 (5) TMI 1706 - GUJARAT HIGH COURT</title>
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    <description>The High Court ruled in favor of the petitioner, directing the Department to return the cheques collected coercively during the search operation. The Court emphasized the importance of following due process in tax assessments and disapproved of coercive actions without a finalized assessment. The judgment clarified that the Department could proceed with the assessment process lawfully despite the relief granted to the petitioner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=361142</link>
      <description>The High Court ruled in favor of the petitioner, directing the Department to return the cheques collected coercively during the search operation. The Court emphasized the importance of following due process in tax assessments and disapproved of coercive actions without a finalized assessment. The judgment clarified that the Department could proceed with the assessment process lawfully despite the relief granted to the petitioner.</description>
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      <pubDate>Thu, 03 May 2018 00:00:00 +0530</pubDate>
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