https://www.taxtmi.com/caselaws?id=182824 The Court found that the Commissioner's decision to seal the business premises under Section 60 of the Delhi Value Added Tax Act, 2004 was hasty and lacked procedural fairness. The Court directed the immediate de-sealing of the premises, emphasizing compliance with statutory provisions and the need for the Petitioner to produce records before the concerned officer. The judgment aimed to balance the interests of both parties while upholding procedural fairness and statutory requirements, ultimately protecting the Petitioner's rights and ensuring proper application of the law. en-us Wed, 10 Feb 2016 00:00:00 +0530 Fri, 20 May 2016 14:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182824 The Court found that the Commissioner's decision to seal the business premises under Section 60 of the Delhi Value Added Tax Act, 2004 was hasty and lacked procedural fairness. The Court directed the immediate de-sealing of the premises, emphasizing compliance with statutory provisions and the need for the Petitioner to produce records before the concerned officer. The judgment aimed to balance the interests of both parties while upholding procedural fairness and statutory requirements, ultimately protecting the Petitioner's rights and ensuring proper application of the law. Case-Laws VAT and Sales Tax Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182824