SHUBH STEEL Vs. COMMISSIONER OF VAT AND ORS.

JUDGEMENT

(1.) Notice. Mr. Anuj Aggarwal, learned Additional Standing Counsel ('ASC') for Respondents No. 1 & 2 accepts notice.

(2.) The Petitioner, a proprietary concern, is registered under the Delhi Value Added Tax Act, 2004 as well as the Central Sales Tax Act, 1956. It holds a VAT registration which is valid as of date.

(3.) The Petitioner was surveyed by the officials of the Enforcement Branch of the Respondents on 5th November 2015 pursuant to a deployment order of that date issued by the Enforcement Branch of the Government of National Capital Territory of Delhi ('GNCTD'), Department of Trade & Taxes in terms of which searches were conducted in the premises of M/s. Thukral Steel Corporation, M/s. Shubh Steel (the Petitioner herein) and M/s. Surya Enterprises, all of whom had their offices in the same building at Loha Mandi, Naraina, Delhi.