judicial authorities

Under Indian tax regime, disputed taxes amounting to hundreds of crores is collected by the state, goods worth crores of rupees is confiscated by the state, penalties worth hundred of crores are imposed on citizens by the state through the process of departmental adjudication. I was thinking whether there is any procedure, which the adjudicator is required to follow before he can demand a tax of crores of rupess or deprive people of their property by confiscating goods o.. Full Article

It is a fact of common knowledge that in pendency of the investigation proceeding, the departmental officers coerce the assessee to deposit some part of the potential demand. The coercion to deposit the amount is more, when a more premier agency is investigating the case. Such deposit of amount is boasted by the officers in their report to their superiors. Full Article