https://www.taxtmi.com/caselaws?id=330751 The Court upheld the seizure of goods at the U.P. border due to the absence of Form - 38, finding the initial lack of proper documentation indicated an attempt to evade tax payment. The revisionist's arguments regarding "no mans land" seizures and the submission of Form - 38 were deemed insufficient to overturn the seizure order. The Court emphasized statutory authority for seizures throughout the state and confirmed penalty proceedings for one consignment while dropping them for another, ultimately dismissing the revision and affirming the validity of the seizure order and the Assistant Commissioner's actions. en-us Wed, 27 Jul 2016 00:00:00 +0530 Thu, 04 Aug 2016 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330751 The Court upheld the seizure of goods at the U.P. border due to the absence of Form - 38, finding the initial lack of proper documentation indicated an attempt to evade tax payment. The revisionist's arguments regarding "no mans land" seizures and the submission of Form - 38 were deemed insufficient to overturn the seizure order. The Court emphasized statutory authority for seizures throughout the state and confirmed penalty proceedings for one consignment while dropping them for another, ultimately dismissing the revision and affirming the validity of the seizure order and the Assistant Commissioner's actions. Case-Laws VAT and Sales Tax Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330751