https://www.taxtmi.com/caselaws?id=369351 The High Court declined to order the refund of tax collected during search proceedings, stating that tax liability was yet to be determined. The Court allowed the department to protect revenue interests using other means under the VAT Act. It refused to declare the recorded statement as illegal, noting such determinations should be made during assessment. The Court directed the remaining cheques collected not be deposited and returned to the petitioner. The judgment clarified no opinion on pending assessment issues. The petition was disposed of accordingly. en-us Fri, 28 Sep 2018 00:00:00 +0530 Tue, 30 Jul 2019 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369351 The High Court declined to order the refund of tax collected during search proceedings, stating that tax liability was yet to be determined. The Court allowed the department to protect revenue interests using other means under the VAT Act. It refused to declare the recorded statement as illegal, noting such determinations should be made during assessment. The Court directed the remaining cheques collected not be deposited and returned to the petitioner. The judgment clarified no opinion on pending assessment issues. The petition was disposed of accordingly. Case-Laws VAT and Sales Tax Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369351