https://www.taxtmi.com/caselaws?id=165428 A writ petition challenging seizure of transit goods was held maintainable because no appeal lay against the seizure order and the action was alleged to be without jurisdiction. Under section 48(2) of the U.P. Value Added Tax Act, seizure is permissible only on a bona fide, reasoned belief that the goods are not traceable to a bona fide dealer or are doubtful in the dealer's accounts. The accompanying documents showed no material discrepancy, and the recorded reasons rested on conjecture rather than the statutory conditions. The seizure was therefore not justified, and release of the goods was directed pending further proceedings. en-us Tue, 12 Oct 2010 00:00:00 +0530 Tue, 23 Sep 2014 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165428 A writ petition challenging seizure of transit goods was held maintainable because no appeal lay against the seizure order and the action was alleged to be without jurisdiction. Under section 48(2) of the U.P. Value Added Tax Act, seizure is permissible only on a bona fide, reasoned belief that the goods are not traceable to a bona fide dealer or are doubtful in the dealer's accounts. The accompanying documents showed no material discrepancy, and the recorded reasons rested on conjecture rather than the statutory conditions. The seizure was therefore not justified, and release of the goods was directed pending further proceedings. Case-Laws VAT and Sales Tax Tue, 12 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165428