https://www.taxtmi.com/caselaws?id=166465 Transit goods supported by the prescribed declaration and accompanying documents were not liable to seizure where no material discrepancy was found and the transaction appeared genuine. An incorrect TIN entry on the invoice was treated as a mistaken and minor irregularity, not evidence of intent to evade revenue, especially since the dealer was bona fide and traceable and the detention occurred before the declared exit time. The HC held that such technical defects do not justify seizure under the U.P. Value Added Tax Act, 2008, and sustained the Tribunal's direction to release the goods without security. en-us Wed, 20 Apr 2011 00:00:00 +0530 Sun, 28 Sep 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166465 Transit goods supported by the prescribed declaration and accompanying documents were not liable to seizure where no material discrepancy was found and the transaction appeared genuine. An incorrect TIN entry on the invoice was treated as a mistaken and minor irregularity, not evidence of intent to evade revenue, especially since the dealer was bona fide and traceable and the detention occurred before the declared exit time. The HC held that such technical defects do not justify seizure under the U.P. Value Added Tax Act, 2008, and sustained the Tribunal's direction to release the goods without security. Case-Laws VAT and Sales Tax Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166465