Sealing of premises during VAT surveys permitted for obstruction; de-sealing and resumption allowed subject to statutory safeguards. Section 60 authorises survey teams to enter premises and seize incriminating documents and goods, and to seal premises when a dealer obstructs or refuses cooperation; de-sealing is permitted only in accordance with the Act and rules. If a survey cannot be completed due to inadequate staff or hours, the team may, with supervisory approval, suspend the search, secure the premises by locking and affixing a seal or mark and, if necessary, post a security guard, and resume the survey the next day from the point it was left.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Sealing of premises during VAT surveys permitted for obstruction; de-sealing and resumption allowed subject to statutory safeguards.
Section 60 authorises survey teams to enter premises and seize incriminating documents and goods, and to seal premises when a dealer obstructs or refuses cooperation; de-sealing is permitted only in accordance with the Act and rules. If a survey cannot be completed due to inadequate staff or hours, the team may, with supervisory approval, suspend the search, secure the premises by locking and affixing a seal or mark and, if necessary, post a security guard, and resume the survey the next day from the point it was left.
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