https://www.taxtmi.com/caselaws?id=168947 For seizure of goods under section 50 of the U.P. Value Added Tax Act, 2008, an attempt to evade tax must be shown, and the authorities must first examine whether the goods brought into the State were taxable. The seizure was challenged because the accompanying Form XXXVIII had been crossed out and could not be reused, yet no reasoned finding explained how that circumstance indicated evasion. As the Tribunal failed to consider these material aspects before affirming the seizure, the seizure order and the Tribunal's order could not stand as they were. The matter was remanded for reconsideration, with interim release of the goods on furnishing security. en-us Thu, 04 Jul 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168947 For seizure of goods under section 50 of the U.P. Value Added Tax Act, 2008, an attempt to evade tax must be shown, and the authorities must first examine whether the goods brought into the State were taxable. The seizure was challenged because the accompanying Form XXXVIII had been crossed out and could not be reused, yet no reasoned finding explained how that circumstance indicated evasion. As the Tribunal failed to consider these material aspects before affirming the seizure, the seizure order and the Tribunal's order could not stand as they were. The matter was remanded for reconsideration, with interim release of the goods on furnishing security. Case-Laws VAT and Sales Tax Thu, 04 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168947