https://www.taxtmi.com/caselaws?id=180576 The court set aside the sealing and de-sealing orders, ruling the sealing action lacked proper grounds under Section 60 of the DVAT Act. The demand for Rs. 600 crores was deemed unsustainable and an abuse of power. Missing case files prompted an inquiry to fix responsibility, with potential legal action if files remained untraceable. Procedural lapses were highlighted, emphasizing the need for authorized and justified actions. The court directed the release of deposited funds and required the Commissioner to explain file maintenance procedures, with the case scheduled for further hearing. en-us Wed, 03 Feb 2016 00:00:00 +0530 Thu, 12 Jan 2017 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180576 The court set aside the sealing and de-sealing orders, ruling the sealing action lacked proper grounds under Section 60 of the DVAT Act. The demand for Rs. 600 crores was deemed unsustainable and an abuse of power. Missing case files prompted an inquiry to fix responsibility, with potential legal action if files remained untraceable. Procedural lapses were highlighted, emphasizing the need for authorized and justified actions. The court directed the release of deposited funds and required the Commissioner to explain file maintenance procedures, with the case scheduled for further hearing. Case-Laws VAT and Sales Tax Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180576