Goods in Transit — It is settled law that no tax shall be levied or collected except by authority of Law as per Article 226 of the Constitution of India. A litigant cannot be coerced by the Government to make payment of duties which the litigant is contending not to be leviable. The State is entitled to enforce payment and to take all legal steps, it cannot be permitted to play dirty games with the citizens to coerce them in making payments when the citizens were not obliged to make them and if any money is due to the Government it should not take extralegal steps to recover it. — Commercial Steel Company Vs. The Assistant Commissioner of State [2020] 22 TAXLOK.COM 024 (Telangana)