GST: Collecting post-dated cheques under coercion during raid

M/s. Remark Flour Mills Pvt. Ltd. Vs State of Gujarat (Gujarat High Court) GST: Collecting post-dated cheques under coercion during raid is not permissible, when no tax demand has been confirmed or crystallized With respect to the collection of three cheques for a sum of Rs. 19,74,886/-, the action of the department cannot be countenanced. It has been held by this Court and other High Courts of the country that the practice of collecting post-dated cheques under coercion during raid is not permissible means of collection of revenue particularly, when no tax demand has been confirmed or crysta...