https://www.taxtmi.com/caselaws?id=326206 Survey and sealing actions under the Delhi Value Added Tax Act, 2004 were questioned because the record did not show proper written approval, and the inquiry report relied only on oral discussions while leaving the missing file unexplained. The order notes that the statutory delegation was limited to officers of the rank of Value Added Tax Officer and above within their jurisdiction, whereas the impugned authorisations extended to Assistant VATOs and VAT inspectors, raising serious legality concerns. It also records concern over retrospective validation of the actions and directs a supplementary report identifying responsible officers and possible disciplinary consequences, with the issue of exemplary costs deferred. en-us Tue, 15 Mar 2016 00:00:00 +0530 Sat, 09 Apr 2016 07:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326206 Survey and sealing actions under the Delhi Value Added Tax Act, 2004 were questioned because the record did not show proper written approval, and the inquiry report relied only on oral discussions while leaving the missing file unexplained. The order notes that the statutory delegation was limited to officers of the rank of Value Added Tax Officer and above within their jurisdiction, whereas the impugned authorisations extended to Assistant VATOs and VAT inspectors, raising serious legality concerns. It also records concern over retrospective validation of the actions and directs a supplementary report identifying responsible officers and possible disciplinary consequences, with the issue of exemplary costs deferred. Case-Laws VAT and Sales Tax Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326206