https://www.taxtmi.com/caselaws?id=183795 Proceedings under Section 28 of the Bihar Value Added Tax Act, 2005 could not be sustained where the dealer held a valid registration certificate and TIN for the very shop inspected. The record, including the District Magistrate's report, showed that the premises at Station Road, Khagaria were in fact Shiv Shiva Readymade Dresses, so the assumption that the petitioner was running an unregistered shop rested on conjecture rather than reliable evidence. A discrepancy in the vakalatnama or inspection record was insufficient to treat a registered dealer as unregistered or to justify Section 28 action. The impugned orders were therefore quashed. en-us Thu, 15 Jan 2015 00:00:00 +0530 Wed, 22 Jun 2016 09:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183795 Proceedings under Section 28 of the Bihar Value Added Tax Act, 2005 could not be sustained where the dealer held a valid registration certificate and TIN for the very shop inspected. The record, including the District Magistrate's report, showed that the premises at Station Road, Khagaria were in fact Shiv Shiva Readymade Dresses, so the assumption that the petitioner was running an unregistered shop rested on conjecture rather than reliable evidence. A discrepancy in the vakalatnama or inspection record was insufficient to treat a registered dealer as unregistered or to justify Section 28 action. The impugned orders were therefore quashed. Case-Laws VAT and Sales Tax Thu, 15 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183795