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SHREE ASHTVINAYAK GEMS & STONE PVT. LTD. Versus COMMISSIONER, TRADE & TAXES, DELHI & ORS.

2016 (1) TMI 1090 - DELHI HIGH COURT

Invokation of power under Section 60(2)(f) of the Delhi Value Added Tax Act, 2004 - Business premises of the petitioner sealed on non production of accounts and other documents at the time of inspection - Held that:- the decision to invoke the powers .....

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er 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 automatic presumption that since the Petitioner failed to produce the documents at once it was attempting to av .....

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Rajiv Mahna, Mr Ruchir Bhatia and Mr Ramanand Ray, Advocates. For the Respondent : Mr Gautam Narayan, Additional Standing Counsel with Mr R. A. Iyer, Advocate. O R D E R CM No.3041/2016 1. Allowed, subject to all just exceptions. 2. The application s .....

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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 pro .....

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pting 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 ha .....

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Section 59 of the DVAT Act 2004 . This obviously does not satisfy the statutory requirement under 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) .....

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f at all, it was unable to produce the documents and information sought by the Department. Also, there could not be an automatic presumption that since the Petitioner failed to produce the documents at once it was attempting to avoid or evade tax or .....

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