https://www.taxtmi.com/caselaws?id=354082 The Delhi High Court read the DVAT Act and Rules together and held that the Commissioner could delegate authority to the Special Commissioner to issue Form DVAT-50 authorisations for audit, investigation and enforcement under Chapter X; the challenge based on impermissible sub-delegation failed. However, the inspection and seizure exercise was found unlawful because the authorisation went beyond the prescribed rank restrictions, the search began in the evening and continued into the early hours, and records were removed without a panchnama or independent witnesses. The Court declined to decide admissibility of the seized material for assessment and disposed of the matter while sustaining the delegation framework. en-us Mon, 08 Jan 2018 00:00:00 +0530 Thu, 08 Nov 2018 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354082 The Delhi High Court read the DVAT Act and Rules together and held that the Commissioner could delegate authority to the Special Commissioner to issue Form DVAT-50 authorisations for audit, investigation and enforcement under Chapter X; the challenge based on impermissible sub-delegation failed. However, the inspection and seizure exercise was found unlawful because the authorisation went beyond the prescribed rank restrictions, the search began in the evening and continued into the early hours, and records were removed without a panchnama or independent witnesses. The Court declined to decide admissibility of the seized material for assessment and disposed of the matter while sustaining the delegation framework. Case-Laws VAT and Sales Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354082