https://www.taxtmi.com/caselaws?id=164964 Seizure of goods in transit is not justified where the prescribed transit documents, declaration forms, invoice and authorisation accompany the goods and are found to be in order. Under the U.P. VAT framework, seizure is confined to cases where goods are not accounted for or the officer has reason to believe they are not traceable to a bona fide dealer. Here, the driver's statement and the consignor's uncontroverted affidavit supported the stated loading place, and no material showed document manipulation, fictitious consignor, or lack of bona fides. The seizure was therefore held unjustified and the revision failed. en-us Fri, 06 Aug 2010 00:00:00 +0530 Mon, 29 Sep 2014 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164964 Seizure of goods in transit is not justified where the prescribed transit documents, declaration forms, invoice and authorisation accompany the goods and are found to be in order. Under the U.P. VAT framework, seizure is confined to cases where goods are not accounted for or the officer has reason to believe they are not traceable to a bona fide dealer. Here, the driver's statement and the consignor's uncontroverted affidavit supported the stated loading place, and no material showed document manipulation, fictitious consignor, or lack of bona fides. The seizure was therefore held unjustified and the revision failed. Case-Laws VAT and Sales Tax Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164964