https://www.taxtmi.com/caselaws?id=384386 The court found the coercive recovery under Section 44 of the GVAT Act to be illegal and arbitrary, emphasizing violations of natural justice. It directed the respondents to refund the disputed tax amount of Rs. 1,49,27,723 to the petitioner and awarded interest at 6% per annum from the date of recovery. The court criticized the tax authorities' conduct as extortionate and highlighted the importance of adhering to legal procedures and principles of natural justice in tax recovery processes. en-us Wed, 07 Aug 2019 00:00:00 +0530 Thu, 23 Jan 2020 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384386 The court found the coercive recovery under Section 44 of the GVAT Act to be illegal and arbitrary, emphasizing violations of natural justice. It directed the respondents to refund the disputed tax amount of Rs. 1,49,27,723 to the petitioner and awarded interest at 6% per annum from the date of recovery. The court criticized the tax authorities' conduct as extortionate and highlighted the importance of adhering to legal procedures and principles of natural justice in tax recovery processes. Case-Laws VAT and Sales Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384386