2018 (10) TMI 1317

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.... The Respondent : Mr Pranav Trivedi, AGP ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioners have made three prayers viz. (i) direct the respondent No. 2 to return the tax collected during search proceedings (ii) refund the amount already recovered from the petitioner (iii) to quash the statement dated 04.08.2018 of the officer of the petitioner-company recorded by respon....

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....gs are initiated but not yet completed. Till utilization of tax liability, it would not be open for the department to recover the tax. This is not to suggest that the department cannot take other means to protect the interest of the Revenue, if so, otherwise found necessary. There are provisions to the VAT Act giving ample power to the competent authority to take appropriate steps in appropriate c....