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2016 (1) TMI 1090 - DELHI HIGH COURT

2016 (1) TMI 1090 - DELHI HIGH COURT - [2016] 89 VST 33 (Del) - 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 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 do .....

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CE S.MURALIDHAR AND JUSTICE VIBHU BAKHRU For the Appellant : Mr 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 stands disposed of. W.P.(C) 714/2016 & CM No.3040/2016 3. Notice. Mr Gautam Narayan, learned Additional Standing Counsel for the Respondents accepts notice. 4. The Respondent, Commiss .....

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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 produce the b .....

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