Recorded reasons are essential for goods seizure; vague allegations of invalid documents cannot sustain coercive action.

Goods seizure under the West Bengal sales tax regime was held unsustainable where the seizure receipt did not record clear, cogent reasons. The tribunal noted that, although the notice alleged absence of valid documents and asserted that the documents were fake, it did not state what documents had been produced, why they were treated as invalid, or the objective basis for that conclusion. Post facto explanations in the affidavit could not cure the absence of reasons in the seizure order itself. The seizure and the consequential notice were therefore quashed.

---

---

Issues: Whether the seizure of the goods and the consequential notice could be sustained in law when the seizure receipt did not disclose clear, cogent, and recorded reasons for the action taken.

Analysis: The seizure was examined against the requirements governing transport of goods and the statutory scheme under the West Bengal sales tax law. The relevant provisions and the rules framed thereunder required compliance with prescribed documents and emphasized recording of reasons before prejudicial coercive action was taken. The seizure receipt itself merely stated that valid documents were not produced and that the documents were fake, but it did not specify what documents had been produced, why they were found invalid, or what objective basis supported the conclusion of illegality. Subsequent explanations in the affidavit could not cure the absence of reasons in the seizure order itself. A prejudicial order must stand on the reasons actually recorded at the time of action.

Conclusion: The seizure was not sustainable in law and was quashed along with the resultant notice.

---