https://www.taxtmi.com/caselaws?id=234561 Under the transit-control framework, a Commissioner's prescription of the transit declaration form and accompanying documents was valid because the statute and rules expressly authorised administrative determination of transit procedure, making the requirement a machinery provision aimed at preventing tax evasion. The principle that a thing required to be done in a particular manner must be done only that way did not apply where the rule itself empowered such prescription, so the form and circular were not invalid. However, seizure and security directions based only on non-production of the downloaded form, without material showing intent to evade tax and where other consignment documents were genuine, were unsustainable and were set aside. en-us Fri, 31 May 2013 00:00:00 +0530 Fri, 10 Oct 2014 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234561 Under the transit-control framework, a Commissioner's prescription of the transit declaration form and accompanying documents was valid because the statute and rules expressly authorised administrative determination of transit procedure, making the requirement a machinery provision aimed at preventing tax evasion. The principle that a thing required to be done in a particular manner must be done only that way did not apply where the rule itself empowered such prescription, so the form and circular were not invalid. However, seizure and security directions based only on non-production of the downloaded form, without material showing intent to evade tax and where other consignment documents were genuine, were unsustainable and were set aside. Case-Laws VAT and Sales Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234561