https://www.taxtmi.com/caselaws?id=163486 Goods in transit may be seized under transit-control provisions only when the alleged defect in way bills or challans is supported by material connecting it to the consignor's goods. Bare assertions that documents are fake, or an uncorroborated alleged confession by a driver, are insufficient where no witness attests the seizure, no explanation is recorded in a language understood by the driver, and no nexus is shown between the challenged documents and the dealer's consignments, especially where the vehicle carries mixed goods. On that reasoning, the seizure and consequential penalty were quashed as unsustainable, and the refund was directed to the transporter. en-us Fri, 16 Sep 2005 00:00:00 +0530 Thu, 03 Apr 2014 14:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163486 Goods in transit may be seized under transit-control provisions only when the alleged defect in way bills or challans is supported by material connecting it to the consignor's goods. Bare assertions that documents are fake, or an uncorroborated alleged confession by a driver, are insufficient where no witness attests the seizure, no explanation is recorded in a language understood by the driver, and no nexus is shown between the challenged documents and the dealer's consignments, especially where the vehicle carries mixed goods. On that reasoning, the seizure and consequential penalty were quashed as unsustainable, and the refund was directed to the transporter. Case-Laws VAT and Sales Tax Fri, 16 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163486