https://www.taxtmi.com/caselaws?id=268130 The court found that the officers lacked jurisdiction to detain the goods and issue the notice under the VAT Act. As only officers in charge of check-posts can seize goods and issue notices, the actions taken were deemed invalid. The seizure memo and show cause notice were quashed, and the truck and goods were directed to be released in favor of the petitioner based on lack of jurisdiction and merit. The court's decision emphasized the necessity for actions under the VAT Act to be carried out by authorized officers in charge of check-posts. en-us Thu, 05 Nov 2015 00:00:00 +0530 Tue, 21 Jun 2016 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268130 The court found that the officers lacked jurisdiction to detain the goods and issue the notice under the VAT Act. As only officers in charge of check-posts can seize goods and issue notices, the actions taken were deemed invalid. The seizure memo and show cause notice were quashed, and the truck and goods were directed to be released in favor of the petitioner based on lack of jurisdiction and merit. The court's decision emphasized the necessity for actions under the VAT Act to be carried out by authorized officers in charge of check-posts. Case-Laws VAT and Sales Tax Thu, 05 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268130