Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 367 - HC - VAT and Sales TaxInvokation of powers under Section 60(2)(f) - in continuation of invocation of power under Section 59 of the Act to search the premises for information and documents - Sealing of the premises of petitioner - Avoidance or evasion of tax demand - Sufficient opportunity not afforded to petitioner to explain why the premises should not be sealed - Held that:- the respondents are directed to de-sealed forthwith the business premises of the Petitioner in the presence of the authorized representative of the Petitioner. The documents/records seized at the time of the sealing will be returned to the Petitioner. The proceedings drawn up for the de-sealing will be signed by both the VATO concerned and the authorized representative of the Petitioner. - Petition disposed of
|