https://www.taxtmi.com/caselaws?id=163473 Seizure of a consignment and the resulting penalty were held unsustainable where the seizure receipt and show-cause notice gave no factual basis for action. The Tribunal treated the notices as stereotyped forms because they did not record any specific ground such as under-weight or undervaluation, and held that the validity of a statutory order must be tested on the reasons contained in the order itself. Reasons first supplied later through an affidavit and argument papers were rejected as an impermissible supplementation of the original action. As the record did not disclose objective material showing an attempt to evade tax, the seizure and penalty were set aside. en-us Fri, 14 Nov 2003 00:00:00 +0530 Thu, 03 Apr 2014 11:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163473 Seizure of a consignment and the resulting penalty were held unsustainable where the seizure receipt and show-cause notice gave no factual basis for action. The Tribunal treated the notices as stereotyped forms because they did not record any specific ground such as under-weight or undervaluation, and held that the validity of a statutory order must be tested on the reasons contained in the order itself. Reasons first supplied later through an affidavit and argument papers were rejected as an impermissible supplementation of the original action. As the record did not disclose objective material showing an attempt to evade tax, the seizure and penalty were set aside. Case-Laws VAT and Sales Tax Fri, 14 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163473