9911796707
TMI Blog2014 (6) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... Division Bench vide [2014 (7) TMI 929 - GUJARAT HIGH COURT], has quashed and set aside the action on the part of the respondents collecting the cheques from the petitioners without passing any final assessment order either provisional and/or final assessment order crystallizing the tax demand. - action of the respondents in collecting the cheques totalling to ₹ 3,08,50,688/-, as mentioned in para-32(B) of the petition, without passing any final assessment order and/or without passing any provisional assessment order and without crystallizing the tax demand, is hereby quashed and set aside and the respondents are hereby directed to return the cheques to the petitioners, forthwith - Decided in favour of assessee. - SPECIAL CIVIL APPLIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 tax demand, the respondents have recovered three cheques totaling to ₹ 3,08,50,688/-. Mr. Sheth relying upon the order dated 14.2.2014 passed by the Division Bench of this Court in SCA No. 959 of 2014, has requested to allow the present petition by quashing and setting aside the action of the respondents in collecting the cheques from the petitioners without passing any assessment orders and/or crystallizing the tax demand and to direct the respondents to return the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the petitioners without passing 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 ₹ 3,08,50,688/-, as mentioned in para-32(B) of the petition, without passing any final assessment order and/or without passing any provisional assessment order and without crystallizing the tax demand, is hereby quashed and set aside and the respondents are hereby directed to return the aforesaid cheques to the petitioners, forthwith. As the adjudication proceedings are already initiated, the same may be concluded in accordance with law and on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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