Genuineness of transport documents can be examined despite a transit declaration form when a reasoned notice raises prima facie doubts.

Transport documents and a duly filled transit declaration form do not by themselves bar the tax authority from enquiring into their genuineness when goods are intercepted under the Uttar Pradesh Value Added Tax Act, 2008. Where the show-cause notice records specific prima facie doubts about bogus bilities, invoices, handwriting, quantities, weight, dealer details, or signatures, writ interference is not warranted at that stage. The person concerned may still satisfy the authority that the transaction and movement were genuine, and the authority may proceed to decide the matter in accordance with law.

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Issues: Whether the Court should interfere with a show-cause notice proposing seizure of goods under section 50 of the Uttar Pradesh Value Added Tax Act, 2008 on the allegation that the accompanying documents and transit declaration form were bogus, and whether the commercial tax could enquire into the genuineness of such documents at the stage of notice.

Analysis: The Court held that the mere fact that goods are accompanied by documents and a duly filled transit declaration form does not bar the Assistant Commissioner from making enquiries into the genuineness of the documents. The earlier decisions relied on by the petitioners were distinguished on the ground that, in those matters, the authorities had either accepted the documents or had proceeded on materially different facts. In the present case, the officer recorded specific reasons creating doubt about the authenticity of the bilities, invoices, handwriting, quantities, weight, absence of service tax registration details, incomplete dealer addresses, and the signatures on the transit declaration form. The Court noted that at this stage only a show-cause notice had been issued and that the petitioners could still satisfy the authority regarding the genuineness of the transaction and movement.

Conclusion: The challenge to the notice was not accepted, and the authority was permitted to proceed with the enquiry and decide the matter in accordance with law.

Ratio Decidendi: The presence of transport documents and a transit declaration form does not by itself exclude the statutory power to examine their genuineness, and writ interference is not warranted at the stage of a reasoned show-cause notice raising prima facie doubts about bogus documentation.

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