https://www.taxtmi.com/article/detailed?id=8044 Coercive collection of post-dated cheques before any confirmed tax liability is impermissible and such instruments should be returned when liability is uncrystallised. A fresh fraud-based show cause notice cannot be issued to cover the same period already subject to an earlier fraud notice; the mechanisms for fraud determination and for expanding liability operate separately. Provisional attachment of bank accounts is a drastic revenue-protective power requiring a strong prima facie case and clear reasons, and cannot be used routinely; attachments lacking adequate reasons may be removed while protective security measures may be ordered. en-us Thu, 28 Jun 2018 07:40:36 +0530 Thu, 28 Jun 2018 07:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8044 Coercive collection of post-dated cheques before any confirmed tax liability is impermissible and such instruments should be returned when liability is uncrystallised. A fresh fraud-based show cause notice cannot be issued to cover the same period already subject to an earlier fraud notice; the mechanisms for fraud determination and for expanding liability operate separately. Provisional attachment of bank accounts is a drastic revenue-protective power requiring a strong prima facie case and clear reasons, and cannot be used routinely; attachments lacking adequate reasons may be removed while protective security measures may be ordered. Articles Goods and Services Tax - GST Thu, 28 Jun 2018 07:40:36 +0530 https://www.taxtmi.com/article/detailed?id=8044