DVAT UPDATE : IMPORTANT HIGH COURT JUDGEMENT DTD 02.03.2016

Respected Members,

Greetings for the day,

This is for your information please:

In the matters of CAPRI BATHAID PRIVATE LIMITED & Ors. ,

1. Hon`ble Delhi High Court has today set aside the assessments made by the enforcement officers on the ground that they are not the jurisdictional officers in terms of the Order dated 12.11.2013 issued by the Commissioner u/s 68 of DVAT Act.

2. Hon`ble High Court has also held the deployment orders issued by the Jt Commnr( Enf) for survey/search to be without the authority of law.

3. Hon`ble High Court also warned that no amount be collected in cash or otherwise by the survey team at the time of survey of the dealer's premise which if done would attract disciplinary action.

For a copy of the Judgment please click here.

CA YASHU GOEL

9899263490

VICE PRESIDENT

SALES TAX BAR ASSOCIATION

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