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VAT - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Pray for de-sealing of its business premsies - exercise the ...


Court Rules Sealing of Business Premises Under DVAT Act for Missing Accounts Books is Unjustified.

February 16, 2016

Case Laws     VAT and Sales Tax     HC

Pray for de-sealing of its business premsies - exercise the powers indiscriminately and routinely under DVAT - The action of the Respondents in proceeding to seal the premises of the Petitioner, almost in continuation of the action u/s 59 of the DVAT Act, and only for the failure to produce books of accounts, without anything more, is unsustainable in law. - HC

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