https://www.taxtmi.com/caselaws?id=262907 The High Court allowed the revision against the order of the Commercial Tax Tribunal, holding that the respondent authority lacked jurisdiction in seizing goods and directing security based on the absence of a transit declaration form during a mobile search. Citing a previous judgment, the Court emphasized that such actions were without legal basis as the law did not authorize them. The Court ruled in favor of the revisionist, setting aside the impugned order and reaffirming that the absence of a transit declaration form did not grant the authority the power to seize goods or demand security. en-us Mon, 03 Mar 2014 00:00:00 +0530 Sat, 22 Aug 2015 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262907 The High Court allowed the revision against the order of the Commercial Tax Tribunal, holding that the respondent authority lacked jurisdiction in seizing goods and directing security based on the absence of a transit declaration form during a mobile search. Citing a previous judgment, the Court emphasized that such actions were without legal basis as the law did not authorize them. The Court ruled in favor of the revisionist, setting aside the impugned order and reaffirming that the absence of a transit declaration form did not grant the authority the power to seize goods or demand security. Case-Laws VAT and Sales Tax Mon, 03 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262907