2017 (2) TMI 604

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....nourable Mr. Justice M. R. Shah ) By way of this petition under Article 226 of the Constitution of India, the petitioners/dealers have prayed for the following reliefs : [A] "This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction quashing and setting aside the recovery proceedings without due proces....

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....facts and circumstances of the case may kindly be granted in the interest of justice.." 2. It is the case on behalf of the petitioners that without there being any finalized/crystallized liability to pay tax on the basis of any provisional assessment or final assessment, the respondent no. 2 has recovered the cheques, which is contrary to the decision of this Court in the case of Bhavesh Trading....

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....pect to the remaining amount, the aforesaid cheques have been taken, which were given voluntarily by the petitioners by way of security. However, it is fairly conceded that as on today, neither any provisional assessment order is passed nor any final assessment order is made, hence, the proceedings are at the notice stage. Thus, the tax liability has not been crystallized till the date. Under the ....