https://www.taxtmi.com/caselaws?id=162087 Where goods and documents are produced at a check-post, the authority affixes its seal and allows the vehicle to pass, a later allegation of tax evasion cannot rest only on an unsigned endorsement or the absence of the transit declaration. Before drawing an adverse inference, the authority must explain how the vehicle was permitted to proceed after verification. On the stated facts, the inference of deliberate violation was not sustainable, so the seizure, penalty and consequential orders were treated as invalid. en-us Fri, 11 Feb 2005 00:00:00 +0530 Sat, 15 Feb 2014 18:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162087 Where goods and documents are produced at a check-post, the authority affixes its seal and allows the vehicle to pass, a later allegation of tax evasion cannot rest only on an unsigned endorsement or the absence of the transit declaration. Before drawing an adverse inference, the authority must explain how the vehicle was permitted to proceed after verification. On the stated facts, the inference of deliberate violation was not sustainable, so the seizure, penalty and consequential orders were treated as invalid. Case-Laws VAT and Sales Tax Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162087