https://www.taxtmi.com/caselaws?id=435246 Coercive recovery under Section 45 of the Tamil Nadu Value Added Tax Act, 2006 can be used only after tax liability has crystallised by assessment for the relevant year. A recovery communication cannot validly cover multiple assessment years where assessment orders have not yet been passed for all years included in the demand. The Madras High Court held that attachment and withholding from a bank account were invalid to the extent they related to years with no assessment order, because recovery proceedings cannot precede assessment. The writ petition was accordingly allowed in part. en-us Tue, 21 Feb 2023 00:00:00 +0530 Thu, 16 Mar 2023 08:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435246 Coercive recovery under Section 45 of the Tamil Nadu Value Added Tax Act, 2006 can be used only after tax liability has crystallised by assessment for the relevant year. A recovery communication cannot validly cover multiple assessment years where assessment orders have not yet been passed for all years included in the demand. The Madras High Court held that attachment and withholding from a bank account were invalid to the extent they related to years with no assessment order, because recovery proceedings cannot precede assessment. The writ petition was accordingly allowed in part. Case-Laws VAT and Sales Tax Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435246