https://www.taxtmi.com/caselaws?id=221571 A transporter who neither owns the seized goods nor shows an independent legal interest in them cannot qualify as a person aggrieved to challenge seizure or demand release without security. Service of notice on the person in charge of the vehicle is representative only and does not create separate standing, while any liability for missing documents may attract penalty but does not confer locus to seek release. The U.P. Value Added Tax Act also bars appeal or revision against seizure, and the limited release power concerns only the terms of release, not the validity of seizure itself. en-us Fri, 15 Mar 2013 00:00:00 +0530 Wed, 16 Jul 2014 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221571 A transporter who neither owns the seized goods nor shows an independent legal interest in them cannot qualify as a person aggrieved to challenge seizure or demand release without security. Service of notice on the person in charge of the vehicle is representative only and does not create separate standing, while any liability for missing documents may attract penalty but does not confer locus to seek release. The U.P. Value Added Tax Act also bars appeal or revision against seizure, and the limited release power concerns only the terms of release, not the validity of seizure itself. Case-Laws VAT and Sales Tax Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221571