2015 (3) TMI 388

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....t Petition has been filed for a Writ of Mandamus,directing the respondents to return the cheques bearing Nos.000127 and 000129 dated 19.12.2014, drawn on Karur Vysya Bank, Virudhunagar Branch in favour of the Assistant Commissioner (CT)-II, Virudhunagar, which was collected illegally and without authority of law, at the time of inspection by the 1st respondent from the petitioner. 2. According to....

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....port of his contention, has relied on a Judgment of this Court in Hotel Blue Nile Vs. state of Tamil Nadu and Others reported in (1992 (87) STC 543), for the proposition that without assessment order or without giving final hearing opportunity, there cannot be collection of tax, at the time of inspection. 3. The respondent has filed a counter and according to them, when the authority told him the....

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.... (cited supra) followed by this Court in an unreported judgment in M/s.Arun Engineering Industries Vs. The Commercial Tax Officer (Enf), for the proposition that without assessment order or without giving an opportunity of personal hearing, there cannot be collection of tax, at the time of inspection. 6. In view of the settled principles of law, the petitioner's legal right has to be safeguar....