https://www.taxtmi.com/caselaws?id=163592 Goods seizure under the West Bengal sales tax regime was held unsustainable where the seizure receipt did not record clear, cogent reasons. The tribunal noted that, although the notice alleged absence of valid documents and asserted that the documents were fake, it did not state what documents had been produced, why they were treated as invalid, or the objective basis for that conclusion. Post facto explanations in the affidavit could not cure the absence of reasons in the seizure order itself. The seizure and the consequential notice were therefore quashed. en-us Wed, 18 Jan 2006 00:00:00 +0530 Sat, 05 Apr 2014 10:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163592 Goods seizure under the West Bengal sales tax regime was held unsustainable where the seizure receipt did not record clear, cogent reasons. The tribunal noted that, although the notice alleged absence of valid documents and asserted that the documents were fake, it did not state what documents had been produced, why they were treated as invalid, or the objective basis for that conclusion. Post facto explanations in the affidavit could not cure the absence of reasons in the seizure order itself. The seizure and the consequential notice were therefore quashed. Case-Laws VAT and Sales Tax Wed, 18 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163592