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2016 (2) TMI 906 - HC - VAT and Sales TaxSeeking de-sealing of business premises - Invokation of powers under Section 60(2)(f) of the Act - Outstanding tax demand - Held that:- 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 the premises should not be sealed by the Department. With there being no assessment made and communicated to the Petitioner , that there is an outstanding tax demand of ₹ 3 crore, there could not be a presumption that the Petitioner has avoided or evaded the said tax demand. Therefore, business premises of the petitioner be directed to de-sealed and the documents/records seized at the time of the sealing will be returned to the Petitioner. - Petition disposed of
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