https://www.taxtmi.com/caselaws?id=161854 Seizure of a tea consignment under sales tax law was stated to depend on more than an incomplete road challan: where invoices and other supporting papers were produced within time, the authority had to make a reasoned enquiry before treating them as fabricated. The note states that mere incompleteness of the transport document, without a prescribed form and without evidence of fabrication or intention to evade tax, could not justify seizure or penalty. It further indicates that coercive action and penalty require objective satisfaction based on proper enquiry, and that the Tribunal ought to address any failure in that process. en-us Wed, 02 Mar 2005 00:00:00 +0530 Sat, 08 Feb 2014 12:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161854 Seizure of a tea consignment under sales tax law was stated to depend on more than an incomplete road challan: where invoices and other supporting papers were produced within time, the authority had to make a reasoned enquiry before treating them as fabricated. The note states that mere incompleteness of the transport document, without a prescribed form and without evidence of fabrication or intention to evade tax, could not justify seizure or penalty. It further indicates that coercive action and penalty require objective satisfaction based on proper enquiry, and that the Tribunal ought to address any failure in that process. Case-Laws VAT and Sales Tax Wed, 02 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161854