Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 1090 - HC - VAT and Sales TaxInvokation of power under Section 60(2)(f) of the Delhi Value Added Tax Act, 2004 - Business premises of the petitioner sealed on non production of accounts and other documents at the time of inspection - Held that:- the decision to invoke the powers under Section 60(2)(f) of the Act was taken in undue haste virtually in continuation of invocation of the power under Section 59 of the Act to search the premises for information and documents. Sufficient opportunity was not afforded to the Petitioner to explain why, if at all, it was unable to produce the documents and information sought by the Department. Also, there could not be an automatic presumption that since the Petitioner failed to produce the documents at once it was attempting to avoid or evade tax or was concealing its tax liability. Therefore, the premises of petitioner be de-sealed. - Decided in favour of petitioner
|