https://www.taxtmi.com/caselaws?id=160668 At the check-post interception stage, an officer may lawfully issue notices and begin seizure and penalty proceedings where the documents produced do not tally with the goods and there is material indicating contravention. The court held that this threshold is lower than the later statutory satisfaction required for penalty, and once such material exists, jurisdiction to proceed arises. In writ jurisdiction, the adequacy or correctness of that material will not be re-examined. The challenge failed, and the statutory proceedings were allowed to continue with an opportunity of reply. en-us Thu, 18 Jan 2001 00:00:00 +0530 Sat, 21 Dec 2013 16:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160668 At the check-post interception stage, an officer may lawfully issue notices and begin seizure and penalty proceedings where the documents produced do not tally with the goods and there is material indicating contravention. The court held that this threshold is lower than the later statutory satisfaction required for penalty, and once such material exists, jurisdiction to proceed arises. In writ jurisdiction, the adequacy or correctness of that material will not be re-examined. The challenge failed, and the statutory proceedings were allowed to continue with an opportunity of reply. Case-Laws VAT and Sales Tax Thu, 18 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160668