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    <title>2012 (9) TMI 892 - ALLAHABAD HIGH COURT</title>
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    <description>Transport documents and a duly filled transit declaration form do not by themselves bar the tax authority from enquiring into their genuineness when goods are intercepted under the Uttar Pradesh Value Added Tax Act, 2008. Where the show-cause notice records specific prima facie doubts about bogus bilities, invoices, handwriting, quantities, weight, dealer details, or signatures, writ interference is not warranted at that stage. The person concerned may still satisfy the authority that the transaction and movement were genuine, and the authority may proceed to decide the matter in accordance with law.</description>
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    <pubDate>Fri, 21 Sep 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=167681</link>
      <description>Transport documents and a duly filled transit declaration form do not by themselves bar the tax authority from enquiring into their genuineness when goods are intercepted under the Uttar Pradesh Value Added Tax Act, 2008. Where the show-cause notice records specific prima facie doubts about bogus bilities, invoices, handwriting, quantities, weight, dealer details, or signatures, writ interference is not warranted at that stage. The person concerned may still satisfy the authority that the transaction and movement were genuine, and the authority may proceed to decide the matter in accordance with law.</description>
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      <pubDate>Fri, 21 Sep 2012 00:00:00 +0530</pubDate>
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