https://www.taxtmi.com/caselaws?id=250459 The sealing power under Section 60(2) of the Delhi Value Added Tax Act, 2004 requires a legitimate statutory foundation and cannot be exercised routinely or as an indefinite coercive measure. Where the dealer's records were maintained electronically and the order merely noted inability to produce complete books at inspection, continued sealing of business premises was treated as oppressive and arbitrary; the proper course was to secure relevant material, take inventory, and provide copies if needed. On the same footing, attachment of bank accounts was not to be continued and was to be lifted. en-us Tue, 27 May 2014 00:00:00 +0530 Wed, 13 Aug 2014 08:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250459 The sealing power under Section 60(2) of the Delhi Value Added Tax Act, 2004 requires a legitimate statutory foundation and cannot be exercised routinely or as an indefinite coercive measure. Where the dealer's records were maintained electronically and the order merely noted inability to produce complete books at inspection, continued sealing of business premises was treated as oppressive and arbitrary; the proper course was to secure relevant material, take inventory, and provide copies if needed. On the same footing, attachment of bank accounts was not to be continued and was to be lifted. Case-Laws VAT and Sales Tax Tue, 27 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250459