Chhattisgarh HC: Father Must Provide Maintenance and Marriage Expenses to Unmarried Adult Daughter  ||  Delhi HC Rules That ‘Hermès’ and the 3D Shape of its ‘Birkin’ Bag are Well-Known Trademarks in India  ||  Kerala HC: Arrest is Illegal if Accused isn’t Produced in 24 Hours and Rearrest From Prison is Barred  ||  Supreme Court: Treating Every Sour Relationship as Rape Undermines the Seriousness of the Offence  ||  Supreme Court: Section 7 IBC Application Cannot be Rejected for Curable Defects in Affidavit  ||  NCLT Kochi: Sec 7 Insolvency Cannot be Filed Against Guarantor Without First Enforcing the Guarantee  ||  Patna High Court: Mere Two-And-A-Half-Year Incarceration is Not Sufficient for Bail under UAPA  ||  Bombay HC: Insolvency Cannot be Used to Evade a Family Court’s Maintenance Order  ||  Kerala HC: Forklifts and Factory Cranes Are Motor Vehicles and Must be Registered under MV Act  ||  Guj HC: Edible Crude Palm Kernel Oil Qualifies for Duty Exemption; End-Use Condition not Applicable    

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