2014 (7) TMI 929

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....andhi, Additional Government Pleader, ORDER:- The order of the court was made by AKIL KURESHI J.-On January 22, 2014, the court had passed the following order:      "(1) The petitioners are the authorised distributors of Maruti cars. They have been filing returns under the Value Added Tax Act, 2003 (hereinafter referred to as 'the Act') regularly. It is the ....

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.... from the petitioners. Total amount of such cheques is to the tune of Rs. 1,86,12,518. The learned counsel for the petitioner further submitted that so far there has been no adjudication on this issue and no assessment orders have been passed by the authorities. He submitted that in absence of any quantified demand, the respondents cannot recover the same. The petitioners are ready and willing to ....

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.... crystallized. In absence of any assessment, the respondent cannot recover taxes. On the other hand, learned Additional Government Pleader relied on the affidavit-in-reply to contend that in any case, the power for passing provisional attachment order is not taken away. From the affidavit-in-reply filed by the respondents, we do not notice any ground permitting the respondents to start recov....