https://www.taxtmi.com/caselaws?id=271743 The Court ordered the immediate de-sealing of the petitioner's business premises under Section 60 of the DVAT Act, finding the sealing solely for failure to produce accounts legally unsustainable. It expressed concerns over indiscriminate use of powers under Section 60, emphasizing the need for reasonable grounds before invoking such powers. The Court underscored the importance of a judicious and legally sound approach to prevent arbitrary actions against taxpayers and highlighted the necessity for compliance with statutory requirements when exercising powers under the DVAT Act. en-us Fri, 29 Jan 2016 00:00:00 +0530 Tue, 16 Feb 2016 06:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271743 The Court ordered the immediate de-sealing of the petitioner's business premises under Section 60 of the DVAT Act, finding the sealing solely for failure to produce accounts legally unsustainable. It expressed concerns over indiscriminate use of powers under Section 60, emphasizing the need for reasonable grounds before invoking such powers. The Court underscored the importance of a judicious and legally sound approach to prevent arbitrary actions against taxpayers and highlighted the necessity for compliance with statutory requirements when exercising powers under the DVAT Act. Case-Laws VAT and Sales Tax Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271743