2014 (6) TMI 870

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....aimin Gandhi learned AGP waives service of rule on behalf of the respondents. 2. Under the facts and circumstances of the case, and with the consent of the parties, the present petition is taken up for final hearing today. 3. By way of this petition, under Article 226 of the Constitution, the petitioner has prayed for the following reliefs: (A) This Hon'ble Court may be pleased to iss....

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....ment from taking coercive measures of recovery against. (D) This Hon'ble Court may in any case be pleased to declare that no tax or interest is payable by the petitioners under the Vat Act without passing of orders under the Vat Act. 4. Learned advocate Mr. Uchit Sheth appearing for the petitioners has vehemently submitted that without passing any assessment order and crystallizing the t....

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....ld be liable to pay the amount of Rs. 3,08,50,688/- including the penalty, and therefore, in the larger public interest, the cheques for the aforesaid amount have been recovered by the department from the petitioners. However, as such there is no final assessment order or provisional assessment order passed against the petitioners and the assessment proceedings are as such at the show-cause state.....

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....ng any final assessment order either provisional and/or final assessment order crystallizing the tax demand. 7. In view of the reasons stated above, the present petition succeed in part and the action of the respondents in collecting the cheques totalling to Rs. 3,08,50,688/-, as mentioned in para-32(B) of the petition, without passing any final assessment order and/or without passing any provi....