https://www.taxtmi.com/caselaws?id=180577 The Delhi High Court, in a judgment by Justice S.Muralidhar and Justice Vibhu Bakru, addressed the misuse of powers under Section 60 of the Delhi Value Added Tax Act, 2004. The court criticized the Commissioner's hasty decision to seal business premises solely for failure to produce documents, emphasizing the need for reasonable grounds to suspect tax evasion. It highlighted the importance of providing the petitioner with a chance to explain, cautioning against automatic presumptions of tax evasion. The court ordered the immediate de-sealing of the premises and directed the petitioner to comply with producing records, ensuring fair treatment and upholding legal procedures. en-us Wed, 27 Jan 2016 00:00:00 +0530 Thu, 12 Jan 2017 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180577 The Delhi High Court, in a judgment by Justice S.Muralidhar and Justice Vibhu Bakru, addressed the misuse of powers under Section 60 of the Delhi Value Added Tax Act, 2004. The court criticized the Commissioner's hasty decision to seal business premises solely for failure to produce documents, emphasizing the need for reasonable grounds to suspect tax evasion. It highlighted the importance of providing the petitioner with a chance to explain, cautioning against automatic presumptions of tax evasion. The court ordered the immediate de-sealing of the premises and directed the petitioner to comply with producing records, ensuring fair treatment and upholding legal procedures. Case-Laws VAT and Sales Tax Wed, 27 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180577