https://www.taxtmi.com/highlights?id=62887 The Administrative directions for fulfilling recovery targets for the collection of revenue should not be at the expense of foreclosing the remedies which are available to assessees for challenging the correctness of a demand. The sanctity of the rule of law must be preserved. The remedies which are legitimately open in law to an assessee to challenge a demand cannot be allowed to be foreclosed by a hasty recourse to coercive powers. Assessing Officers and appellate authorities perform quasi-judicial functions under the GVAT Act, 2003. - HC en-us Wed, 13 Apr 2022 14:17:46 +0530 Wed, 13 Apr 2022 14:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62887 The Administrative directions for fulfilling recovery targets for the collection of revenue should not be at the expense of foreclosing the remedies which are available to assessees for challenging the correctness of a demand. The sanctity of the rule of law must be preserved. The remedies which are legitimately open in law to an assessee to challenge a demand cannot be allowed to be foreclosed by a hasty recourse to coercive powers. Assessing Officers and appellate authorities perform quasi-judicial functions under the GVAT Act, 2003. - HC Highlights VAT and Sales Tax Wed, 13 Apr 2022 14:17:46 +0530 https://www.taxtmi.com/highlights?id=62887