SC: Menstrual Health is a Fundamental Right under Article 21; Orders Free Sanitary Pads in Schools  ||  Supreme Court: Industrial Court is the Proper Forum to Decide Issues Relating to Contract Labour  ||  Supreme Court: Only Civil Court of Original Jurisdiction Can Extend Arbitral Tribunal’s Mandate  ||  SC: Demolition of Private Property Must Rest on Clear Statutory Grounds and Due Consideration  ||  SC: After Complaint Was Withdrawn, BCI Disciplinary Committee Could Not Penalise Advocate  ||  MP HC: Decree Holder Cannot Defeat Compromise or Initiate Execution by Refusing Debtor’s Cheque  ||  MP HC: Spouse’s Income Cannot Be Clubbed With Public Servant’s for Disproportionate Assets Case  ||  Ker HC: Bar Association is Not Employer & Cannot Form Internal Complaints Committee under POSH Act  ||  SC: Ex-Contract Workers Must Be Preferred When Employers Replace Contract Labour With Regular Staff  ||  SC: Waqf Tribunals Cannot Hear Claims over Properties Not Listed or Registered under Waqf Act    

Capri Bathaid Private Limited and Ors. v. Commissioner of Trade and Taxes - (High Court of Delhi) (02 Mar 2016)

CVAT castigated for frequent illegal exercise of powers

MANU/DE/0501/2016

Sales Tax/VAT

Section 87(6) of the Delhi Value Added Tax Act, 2004 does not enable officers undertaking search and seizure operations under Section 60 of the Act to collect tax dues on the spot from the dealer wholes premises is searched, the Delhi High Court held. The Court also rebuked the Department's failure to issue clear and unambiguous instructions to its officers on the exercise of their powers and jurisdiction. It noted the alarming frequency with which cases regarding flagrant misuse of power were reaching courts. The CVAT was ordered to "issue clear instructions that no VAT Authority will collect in cash or by cheque any alleged tax demand on the spot/field while undertaking a survey, or a search or seizure operation...if any of the officers of the DT and T are found violating any of the instructions, they would be subject to disciplinary proceedings."

Relevant : Bansal Dyechem Pvt. Ltd. v. Commissioner of Income Tax MANU/DE/2865/2015 The Commissioner, Sales Tax, U.P. vs. Suraj Prasad Gouri Shankar MANU/SC/0568/1972 Packirisamy vs. The Deputy Commercial Tax Officer (Enforcement I), Tiruvarur, MANU/TN/2475/2005 Section 87 Delhi Value Added Tax Act, 2004

Tags : DELHI   VAT   OFFICIALS   EXERCISE OF POWER  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved