https://www.taxtmi.com/caselaws?id=254729 Seizure of bitumen and detention of a tanker under the Uttar Pradesh Value Added Tax Act were unlawful because the action relied only on matching the last four digits of the vehicle number in toll records, without verifying the complete registration number, invoice, loading particulars, or refinery records. The authorities later admitted that the action lacked basis, rendering the departmental and Tribunal orders unsustainable. Illegal detention causing undisputed loss may warrant compensation where public authorities act negligently, capriciously, or without lawful basis. The seizure and detention were quashed, and compensation and costs were granted, with quantification left to the competent authority. en-us Fri, 19 Dec 2014 00:00:00 +0530 Mon, 29 Dec 2014 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254729 Seizure of bitumen and detention of a tanker under the Uttar Pradesh Value Added Tax Act were unlawful because the action relied only on matching the last four digits of the vehicle number in toll records, without verifying the complete registration number, invoice, loading particulars, or refinery records. The authorities later admitted that the action lacked basis, rendering the departmental and Tribunal orders unsustainable. Illegal detention causing undisputed loss may warrant compensation where public authorities act negligently, capriciously, or without lawful basis. The seizure and detention were quashed, and compensation and costs were granted, with quantification left to the competent authority. Case-Laws VAT and Sales Tax Fri, 19 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254729