https://www.taxtmi.com/caselaws?id=174292 Goods detained for absence of Form-38 at interception could not validly be seized or secured once the assessee produced the original form in reply to the show cause notice before the seizure order was passed. Because the genuineness of the form was not disputed, the initial discrepancy stood cured and the authority was required to consider the document and its effect before proceeding. The seizure of goods and demand of security were therefore held unsustainable and set aside in favour of the assessee. en-us Fri, 27 Apr 2012 00:00:00 +0530 Mon, 05 Oct 2015 17:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174292 Goods detained for absence of Form-38 at interception could not validly be seized or secured once the assessee produced the original form in reply to the show cause notice before the seizure order was passed. Because the genuineness of the form was not disputed, the initial discrepancy stood cured and the authority was required to consider the document and its effect before proceeding. The seizure of goods and demand of security were therefore held unsustainable and set aside in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 27 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174292