https://www.taxtmi.com/caselaws?id=160964 A seizure of goods under sales tax movement provisions is valid only when the authority has pre-seizure material sufficient to form a bona fide, reasonable belief of statutory contravention. Mere telephonic information about the consignor's registration status, without physical verification or evidence that the transport documents were false or incorrect, was insufficient; the seizure was therefore invalid. Later-acquired information could not retrospectively supply the missing statutory basis, and post-seizure corroboration could not cure the defect in the original action. The impugned seizure order was held unsustainable in law. en-us Fri, 18 May 2001 00:00:00 +0530 Fri, 27 Dec 2013 16:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160964 A seizure of goods under sales tax movement provisions is valid only when the authority has pre-seizure material sufficient to form a bona fide, reasonable belief of statutory contravention. Mere telephonic information about the consignor's registration status, without physical verification or evidence that the transport documents were false or incorrect, was insufficient; the seizure was therefore invalid. Later-acquired information could not retrospectively supply the missing statutory basis, and post-seizure corroboration could not cure the defect in the original action. The impugned seizure order was held unsustainable in law. Case-Laws VAT and Sales Tax Fri, 18 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160964