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2016 (4) TMI 367 - DELHI HIGH COURT

2016 (4) TMI 367 - DELHI HIGH COURT - TMI - Invokation 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 .....

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Aggarwal, ASC, GNCTD ORDER CM No.11635/2016 1. Allowed, subject to all just exceptions. W.P.(C) 2767/2016 & CM No.11634/2016 2. Notice. Mr. Shubhanshu Gupta for Mr. Anuj Aggarwal, learned Additional Standing Counsel for the Respondents accepts notice. 3. The Assistant Commissioner, Department of Trade and Taxes (Respondent No. 2) 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 at D .....

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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 pre-printed form, as has been done in the present case. The notice of sealing under Section 59 of the Act dated 7th March, 2016 sets out only one ground which directed the Petitioner to produce the following records/books of accoun .....

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