Initiation of coercive recovery proceedings without passing of assessment order is invalid

KJK Poly Diamonds International P Ltd Vs Assistant Commissioner (CT) (Madras High Court) Madras High Court held that initiation of coercive recovery proceedings, by exercising power under section 45 of the Tamil Nadu Value Added Tax Act, 2006, without passing of assessment order is invalid and unsustainable. Facts- The petitioner has challenged the impugned Communication dated 30.01.2023, sent by the first respondent to the second respondent Bank, pertaining to the assessment years 2006-07 to 2016-17, under which the first respondent has directed the second respondent Bank to attach a sum of R...