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Survey by sales tax

Suraj Agarwal (Self Practitioner in Income Tax & GST) (782 Points)

19 August 2011

HELLO FRIENDS, please tell me such case law in which the liabilities of survey team is shown under up vat act. In my case, a survey is conducted by the department. In that survey, they demanded some records which are produced at that time. But now they said that you deos not produce whole records to us. It seems to be unlawfull. now i have prepared my reply against it but i want some case law support. Please provide me.

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Kapil Dev (Manager Indirect Taxes) (65 Points)
Replied 25 August 2011

If you claim that records were produced then you must evidence to support this. I do not whether the survey parites signed on the records which you claim to have presented to them.

But in any case you can make a submission again and produce the records. and ask them to sign. The authroties under law are well within their right to ask for any information or record.

Again you will get the oppertunity to rebutt the surveying party before the assessing authority and you can produce the records to substantiate your claim by producing the record which the survey party alleges not to have been produced. But it is advisable to get records signed by the authorities