https://www.taxtmi.com/caselaws?id=802362 Cheque dishonour proceedings cannot be maintained for cheques taken against a tax and penalty assessment subsequently set aside where the cheques do not discharge a legally enforceable debt or liability. The assessment was set aside because the investigating and reporting officer also adjudicated the matter. The applicable VAT legislation permits cash, bank guarantees or bank drafts, but not cheques, as security for the release of goods. It separately provides for penalties and recovery, including recovery as arrears of land revenue. en-us Fri, 30 Oct 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802362 Cheque dishonour proceedings cannot be maintained for cheques taken against a tax and penalty assessment subsequently set aside where the cheques do not discharge a legally enforceable debt or liability. The assessment was set aside because the investigating and reporting officer also adjudicated the matter. The applicable VAT legislation permits cash, bank guarantees or bank drafts, but not cheques, as security for the release of goods. It separately provides for penalties and recovery, including recovery as arrears of land revenue. Case-Laws Indian Laws Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802362