2014 (3) TMI 1091

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..... are being filed, no order can be passed in the matter of demanding advance tax before the assessment - It is held that without assessment of the tax and computation process, issuing show-cause notice and recovery of tax by coercive method is unsustainable - SCN not valid - petition allowed - decided in favor of petitioner. - W. P. No. 20674/13 - - - Dated:- 27-3-2014 - HON'BLE SHRI JUSTIC .....

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..... al Tax, Raipur [2000] 33 VKN 59, Fabworth (India) Ltd. and another Vs. Commercial Tax Officer, Raipur and 3 others [2000] 33 VKN 516, Sanghi Brothers (Indore) Pvt. Ltd., Indore Vs Asstt. Commissioner, Commercial Tax, Indore others (2005) 6 STJ 333 (MP) and Kailash Raghuvanshi another Vs. State of Madhya Pradesh others, (2005) 6 STJ 336 (MP) the principle with regard to recovery of advance ta .....

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