Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

JATALIA GLOBAL VENTURES LTD. Versus COMMISSIONER OF TRADE & TAXES, DELHI & ANR.

2016 (2) TMI 906 - DELHI HIGH COURT

Seeking de-sealing of business premises - Invokation of powers under Section 60(2)(f) of the Act - Outstanding tax demand - Held that:- decision to invoke the powers under Section 60(2)(f) of the Act was taken in undue haste virtually in continuation .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng no assessment made and communicated to the Petitioner , that there is an outstanding tax demand of ₹ 3 crore, there could not be a presumption that the Petitioner has avoided or evaded the said tax demand. Therefore, business premises of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Appellant :Mr. Rajesh Jain, Mr. Virag Tiwari and Mr.K.J. Bhat, Advocates. For the Respondent :Mr Shubhanshu Gupta for Mr. Anuj Aggarwal, Additional Standing Counsel. O R D E R CM No. 5043/2016 1. Allowed, subject to all just exceptions. 2. The appl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

mmissioner, 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 after a visit by the Enforcement Team on 22nd January 2016 at about 3:30 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ower under Section 60(2)(f). It mandates that the Commissioner 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 Commissio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t only one ground which is handwritten after striking out certain portions of a pre-printed form, that the dealer has evaded the tax to the tune of ₹ 3 crores (Three Crores only) and liability to pay this, which he has failed to do. This obviou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on 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 the premises should not be sealed by the Department. With there b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Court directs that the business premises of the Petitioner i.e. M/s. Jatalia Global Ventures Ltd. situated at 308, Lusa Tower, Azadpur, Delhi-33 be de-sealed forthwith and in any event not later than 4 pm on 12th February, 2016 in the presence of th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version