https://www.taxtmi.com/caselaws?id=162387 The HC allowed the revision, overturning the Tribunal's order, and directed the release of the seized goods without any security. The court deemed the seizure arbitrary, as the transit pass period had not expired, and verification discrepancies were insufficient grounds for seizure. The court emphasized compliance with Section 28-B and Rule 87, underscoring the transporter's duty to surrender the transit pass. The presumption of sale was deemed inapplicable, and the genuineness of consignor and consignee was irrelevant for this purpose. The court clarified that the seizure was based on unfounded suspicions, highlighting procedural adherence as crucial. en-us Fri, 19 Sep 2003 00:00:00 +0530 Mon, 12 Aug 2024 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162387 The HC allowed the revision, overturning the Tribunal's order, and directed the release of the seized goods without any security. The court deemed the seizure arbitrary, as the transit pass period had not expired, and verification discrepancies were insufficient grounds for seizure. The court emphasized compliance with Section 28-B and Rule 87, underscoring the transporter's duty to surrender the transit pass. The presumption of sale was deemed inapplicable, and the genuineness of consignor and consignee was irrelevant for this purpose. The court clarified that the seizure was based on unfounded suspicions, highlighting procedural adherence as crucial. Case-Laws VAT and Sales Tax Fri, 19 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162387