https://www.taxtmi.com/caselaws?id=164922 The court directed the Excise and Taxation Officer to allow the petitioner to open the shop, finding discrepancies in the Department's actions, including antedating of orders, forged entries, and false statements by the Assistant Excise and Taxation Commissioner. The court held that the sealing was done by or at the instance of the Department, and the AETC's actions constituted cognizable offenses. Consequently, the court directed the SSP Ludhiana to register a criminal case and conduct an investigation within three months. The petition was disposed of with these directions for further legal action. en-us Wed, 08 Dec 2010 00:00:00 +0530 Thu, 18 Sep 2014 19:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164922 The court directed the Excise and Taxation Officer to allow the petitioner to open the shop, finding discrepancies in the Department's actions, including antedating of orders, forged entries, and false statements by the Assistant Excise and Taxation Commissioner. The court held that the sealing was done by or at the instance of the Department, and the AETC's actions constituted cognizable offenses. Consequently, the court directed the SSP Ludhiana to register a criminal case and conduct an investigation within three months. The petition was disposed of with these directions for further legal action. Case-Laws VAT and Sales Tax Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164922