https://www.taxtmi.com/caselaws?id=249588 In transit movement of goods, a missing or incorrectly filled transit declaration form created only a rebuttable presumption and did not, by itself, justify seizure of the goods or detention of the vehicle where the surrounding facts showed a bona fide explanation. The authority's discretion to release goods pending proceedings had to be exercised judiciously and proportionately; on these facts, insisting on cash security was considered unduly harsh, while bank guarantee was treated as sufficient protection. Revenue authorities could still pursue penalty proceedings. en-us Fri, 20 Jun 2014 00:00:00 +0530 Thu, 17 Jul 2014 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249588 In transit movement of goods, a missing or incorrectly filled transit declaration form created only a rebuttable presumption and did not, by itself, justify seizure of the goods or detention of the vehicle where the surrounding facts showed a bona fide explanation. The authority's discretion to release goods pending proceedings had to be exercised judiciously and proportionately; on these facts, insisting on cash security was considered unduly harsh, while bank guarantee was treated as sufficient protection. Revenue authorities could still pursue penalty proceedings. Case-Laws VAT and Sales Tax Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249588