https://www.taxtmi.com/caselaws?id=161966 Transport documents that omitted the required serial number and left the challan particulars blank did not satisfy the statutory requirements for movement of goods, and the authority was justified in treating the transport as contrary to the Act and rules. As the goods were seized within the statutory 48-hour limit, the detention and seizure were held lawful and valid. The penalty was also sustained because valid and complete documents were not produced at the hearing, and later affidavit evidence or purchase papers did not cure the defects or establish a proper link to the seized goods. en-us Thu, 19 Sep 2002 00:00:00 +0530 Wed, 12 Feb 2014 14:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161966 Transport documents that omitted the required serial number and left the challan particulars blank did not satisfy the statutory requirements for movement of goods, and the authority was justified in treating the transport as contrary to the Act and rules. As the goods were seized within the statutory 48-hour limit, the detention and seizure were held lawful and valid. The penalty was also sustained because valid and complete documents were not produced at the hearing, and later affidavit evidence or purchase papers did not cure the defects or establish a proper link to the seized goods. Case-Laws VAT and Sales Tax Thu, 19 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161966