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TMI Blog2018 (5) TMI 1706X X X X Extracts X X X X X X X X Extracts X X X X ..... ourts have deprecated the practice of coercive recoveries, without any order of assessment or without initiation of assessment proceedings. There may be a given situation where, in order to avoid the unpleasant consequence of stock attachment, the dealer may have volunteered to deposit some amount. The Department cannot retain the cheques, seek realization thereof while still attaching the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The brief facts are as under; The petitioner is engaged in dealing in engineering and electronic goods and is registered under the Gujarat Value Added Tax Act and the Central Sales Tax Act for such purpose. The petitioner s premises were subjected to search by the respondents on 04.07.2017 when the respondents, prima facie , found large scale tax evasion. 3. Pursuant to such action, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is against the action of the Department of forcibly collecting postdated cheques from him. 5. The materials on record would suggest that when such cheques were deposited, the petitioner had instructed the bankers for stoppayment. Resultantly, the cheques were never encashed. 6. The question of forcibly collecting cheques from dealers at the time of search operation has occupied the minds of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the cheques to avoid attachment of the stock. The Department, nevertheless, attached the stock also. Even if voluntarily made, the offer of the petitioner to pay the amount of possible tax was conditional and the condition being that his stock should not be attached. The Department cannot retain the cheques, seek realization thereof while still attaching the petitioner s stock. 8. Under the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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