https://www.taxtmi.com/caselaws?id=250711 Concurrent findings that goods were transported without supporting documents, later produced only after about 15 days, were upheld as sufficient to support an adverse inference of tax evasion and justify seizure under Section 48(7) of the Uttar Pradesh Value Added Tax Act, 2008. The Court found no plausible explanation for the delayed production of documents and no perversity in the authorities' conclusion. Subsequent filing of papers did not displace the factual inference drawn from the circumstances, so revision did not warrant interference and no question of law arose. en-us Fri, 18 Apr 2014 00:00:00 +0530 Fri, 22 Aug 2014 10:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250711 Concurrent findings that goods were transported without supporting documents, later produced only after about 15 days, were upheld as sufficient to support an adverse inference of tax evasion and justify seizure under Section 48(7) of the Uttar Pradesh Value Added Tax Act, 2008. The Court found no plausible explanation for the delayed production of documents and no perversity in the authorities' conclusion. Subsequent filing of papers did not displace the factual inference drawn from the circumstances, so revision did not warrant interference and no question of law arose. Case-Laws VAT and Sales Tax Fri, 18 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250711