2012 (3) TMI 380

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..... ower or the authority to the respondents to collect the tax, said to be payable by the petitioner. The enforcement wing officials had no jurisdiction to collect tax at the time of the inspection, without verification of the monthly returns, before the completion of the assessment - the first respondent is directed to return the cheques to the petitioner, within a period of ten days - petition allo .....

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..... spot inspection at the petitioner's business premises and had verified the various records maintained by the petitioner, in the course of its business. Based on the letter issued by the Joint Commissioner (CT), Salem, the officials attached to the office of the second respondent had conducted an audit, in terms of section 64(4) of the Tamil Nadu Value Added Tax Act, 2006. 4. It had been fur .....

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..... e enforcement wing officials had no jurisdiction to collect tax at the time of the inspection, without verification of the monthly returns, before the completion of the assessment. In such circumstances, the petitioner has preferred the present writ petition before this court, under article 226 of the Constitution of India, praying for a writ of mandamus, directing the first respondent to refund a .....

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