Delhi HC: Maintenance is Intended to Safeguard Dependent Spouse & Child’s Right to Live With Dignity  ||  Delhi HC: Any Person in India Has the Right to Legally Import Goods from Abroad  ||  Bombay HC: Can’t Quash Rape Cases on the Basis of Compromise  ||  Madras HC: Can’t Tap Individual’s Phone to Uncover Suspected Crime  ||  Karnataka HC: Women Commuters Oppose Ban on Bike Taxis in Karnataka  ||  Delhi HC: Inclusive Education is About Recognising That Every Child Has a Place in Classroom  ||  Delhi HC: Patanjali to Not Run Ads that are Disparaging to Dabur Products  ||  Delhi HC Upholds Rule Restricting Retention of GPRA by Central Armed Police Forces  ||  Delhi HC: Disability Pension Ensures that a Soldier is Not Left Without Support  ||  SC Declines Petition by Lalit Modi against BCCI Seeking Indemnification    

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 2025 - All Rights Reserved