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TMI Blog2016 (4) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner to explain why the premises should not be sealed - Held that:- the respondents are directed to de-sealed forthwith the business premises of the Petitioner in the presence of the authorized representative of the Petitioner. The documents/records seized at the time of the sealing will be returned to the Petitioner. The proceedings drawn up for the de-sealing will be signed by both the VATO co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2nd and 3rd floors, Mayapuri, Phase-2, New Delhi-110064 after a visit by the Enforcement Team on 7th March, 2016 at about 9:00 pm on the ground that the Petitioner even after being given the reasonable time opportunity to produce the said documents, has failed to produce the documents till 9.00pm . 4. Section 60 of the Act sets out the jurisdictional requirement for invocation of the pow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 60(2)(f) of the Act. 5. The facts as set out in the petition reveal that the decision to invoke the powers under Section 60(2)(f) of the Act was taken in undue haste virtually in continuation of invocation of the power under Section 59 of the Act to search the premises for information and documents. Sufficient opportunity was not afforded to the Petitioner to explain why the premises shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing will be signed by both the VATO concerned and the authorized representative of the Petitioner. 7. Counsel for the Petitioner states that it is prepared to produce the records it has before the Respondent on any date as may be directed. It is accordingly directed that the Petitioner will appear before the concerned officer on 1st April, 2016 at 11 am and produce the accounts and books requir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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