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2016 (4) TMI 320 - HC - VAT and Sales TaxValidity of survey conducted in the premises of petitioner - Held that:- it is now evident from the report filed by the CVAT that the decision to survey the premises of the Petitioner was based on a study of the profile in the computer system including indicators like High GTO- Low Tax, frequent change in returns etc. There were only oral discussions between the officers concerned without any written approval of the Commissioner on file. This by itself is sufficient for the Court to proceed to award exemplary costs in favour of the Petitioner since there could be no manner of doubt that there was a plain abuse of the process of law by the officers concerned of the DT&T. - Adjourned for another date
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