2016 (4) TMI 367

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..... CM No.11635/2016 1. Allowed, subject to all just exceptions. W.P.(C) 2767/2016 & CM No.11634/2016 2. Notice. Mr. Shubhanshu Gupta for Mr. Anuj Aggarwal, learned Additional Standing Counsel for the Respondents accepts notice. 3. The Assistant Commissioner, Department of Trade and Taxes (Respondent No. 2) appears to have invoked the powers under Section 60 of the Delhi Value Added Tax Act, 200 .....

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..... e mechanically exercised, using a pre-printed form, as has been done in the present case. The notice of sealing under Section 59 of the Act dated 7th March, 2016 sets out only one ground which directed the Petitioner to "produce the following records/books of account of the firm before 7:00 pm, failing which appropriate action as per DVAT Act 2004 will be taken in the interest of Government Revenu .....

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..... aforesaid reasons, the Court directs that the business premises of the Petitioner i.e. M/s.ARJ Exim (India) situated at D-100, 1st, 2nd and 3rd floors, Mayapuri, Phase-2, New Delhi-110064 be de-sealed forthwith and in any event not later than 4 pm on 31st March 2016 in the presence of the authorized representative of the Petitioner. The documents/records seized at the time of the sealing will be r .....

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