2016 (2) TMI 906

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....cates. For the  Respondent :Mr Shubhanshu Gupta for Mr. Anuj Aggarwal, Additional Standing Counsel. O R D E R CM No. 5043/2016 1. Allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) No. 1145/2016 & CM No. 5042/2016 (for de-sealing of premises) 3. Notice. Mr. Shubhanshu Gupta for Mr. Anuj Aggarwal, learned Additional Standing Counsel for....

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.... based on materials that are available on record. It ought not to be mechanically exercised, using a pre-printed form, as has been done in the present case. The notice of sealing under Section 60 of the Act dated 22nd January 2016sets out only one ground which is handwritten after striking out certain portions of a pre-printed form, that the dealer "has evaded the tax to the tune of Rs. 3 crores (....

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.... 7. For the aforesaid reasons, the Court directs that the business premises of the Petitioner i.e. M/s. Jatalia Global Ventures Ltd. situated at 308, Lusa Tower, Azadpur, Delhi-33 be de-sealed forthwith and in any event not later than 4 pm on 12th February, 2016 in the presence of the authorized representative of the Petitioner. The documents/records seized at the time of the sealing will be re....