TMI Blog2016 (1) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice. 4. The Respondent, Commissioner, Trade and Taxes appears to have invoked the powers under Section 60 of the Delhi Value Added Tax Act, 2004 ( Act ) and sealed the business premises of the Petitioner only on the ground that when the premises were inspected on 19th January 2016 at about 5:30 pm, the accounts and other documents were not produced by the Petitioner. 5. Section 60 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 60(2)(f) of the Act. 6. The facts as set out in the petition that the decision reveal 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 expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to produce the records it has before the Respondent on any date as may be directed. It is accordingly directed that the Petitioner will appear before Mr R. S. Ruhil, Assistant Commissioner, W-16 on 29th January, 2016 at 11am and produce the accounts and books required to be maintained by it and provide the information sought. 9. The petition and the pending application are disposed of in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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