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Bhupinder Auto International Versus Commissioner, Trade & Taxes & Others

2016 (2) TMI 448 - DELHI HIGH COURT

Pray for de-sealing of its business premsies - exercise the powers indiscriminately and routinely under DVAT - Held that:- The Court is at this stage not required to examine the correctness of the allegations in the petition as far as what transpired during the visit of the survey team. What, however, concerns the Court is the action taken to seal the premises almost in continuation of the action under Section 59 of the Act. The Court notes that there have been other such instances which have be .....

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tioner is prepared to produce the records and accounts before the concerned VATO on any date as may be directed.

Reveue directed to de-seal the property - Decided in favor of appellant. - WP (C) 759/2016 - Dated:- 29-1-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr Ruchir Bhatia, Adv For the Respondent : Mr Gautam Narayan, ASC with Mr R A Iyer, Adv and Mr Debasis Biswal, Vato ORDER CM No. 3287/2016 ( for exemption ) 1. Exemption allowed subject to all just exceptio .....

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reached the aforementioned premises of the Petitioner and handed over a copy of a notice under Section 59 of the Delhi Value Added Tax Act, 2004 ( DVAT Act ) requiring the Petitioner to produce complete up-to-date statement of accounts within half an hour i.e. by 7 pm. The Petitioner states that the survey team insisted on Petitioner handing over two cheques of ₹ 13 lakhs each else face dire consequences of sealing of the business premises. It is stated that since the Petitioner refused to .....

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not required to examine the correctness of the allegations in the petition as far as what transpired during the visit of the survey team. What, however, concerns the Court is the action taken to seal the premises almost in continuation of the action under Section 59 of the Act. The Court notes that there have been other such instances which have been brought to the notice of the Court recently where the Respondents have been invoking the powers under Section 60 of the DVAT Act indiscriminately a .....

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ner must have reasonable grounds to believe that any person or dealer is attempting to avoid or evade tax or is concealing his tax liability in any manner . This satisfaction of the Commissioner has to be based on materials that are available on record. It ought not to be mechanically exercised, using a cyclostyled form, as has been done in the present case. The notice dated 19th January 2016, the date of the sealing, sets out only one the ground, in a pre-printed form, that the dealer failed to .....

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