https://www.taxtmi.com/caselaws?id=325194 HC held that the survey, search, and seizure operations under DVAT were without authority since the concerned officers lacked proper jurisdiction under Section 68(2). Consequently, default assessment orders of tax, interest, and penalty under Sections 32 and 33, as well as penalties under Section 86(10), were declared invalid. The HC ruled that ITC for 2013-14 could not be reversed or adjusted in 2014-15 returns without following due process and that officers conducting search under Section 60 could not collect tax on the spot. The writ petitions were allowed, and all impugned actions were set aside in favour of the appellants. en-us Wed, 02 Mar 2016 00:00:00 +0530 Thu, 20 Nov 2025 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325194 HC held that the survey, search, and seizure operations under DVAT were without authority since the concerned officers lacked proper jurisdiction under Section 68(2). Consequently, default assessment orders of tax, interest, and penalty under Sections 32 and 33, as well as penalties under Section 86(10), were declared invalid. The HC ruled that ITC for 2013-14 could not be reversed or adjusted in 2014-15 returns without following due process and that officers conducting search under Section 60 could not collect tax on the spot. The writ petitions were allowed, and all impugned actions were set aside in favour of the appellants. Case-Laws VAT / Sales Tax Wed, 02 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325194