https://www.taxtmi.com/caselaws?id=247646 Section 73(1) of the Maharashtra Value Added Tax Act, 2002 permits publication or disclosure of dealers' names and related particulars in public interest. The Court treated the website publication as a cautionary measure based on investigation material indicating bogus invoices, non-delivery of goods, and input tax credit claimed on non-genuine transactions, and it rejected the challenge that the disclosure was stigmatic or unauthorized. The dealer also could not require assessment proceedings to be deferred until action was taken first against the alleged hawala dealers; assessment had to proceed according to law, while remedies against the suppliers could continue separately. The publication was upheld and the request for deferment was rejected. en-us Mon, 25 Mar 2013 00:00:00 +0530 Thu, 24 Jul 2014 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247646 Section 73(1) of the Maharashtra Value Added Tax Act, 2002 permits publication or disclosure of dealers' names and related particulars in public interest. The Court treated the website publication as a cautionary measure based on investigation material indicating bogus invoices, non-delivery of goods, and input tax credit claimed on non-genuine transactions, and it rejected the challenge that the disclosure was stigmatic or unauthorized. The dealer also could not require assessment proceedings to be deferred until action was taken first against the alleged hawala dealers; assessment had to proceed according to law, while remedies against the suppliers could continue separately. The publication was upheld and the request for deferment was rejected. Case-Laws VAT and Sales Tax Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247646