https://www.taxtmi.com/caselaws?id=331141 Where goods were detained for absence of a Form LL e-transit pass, the decisive question was whether the movement of goods was otherwise proved by reliable documents and by the authority's own finding that the transaction was genuine. The accompanying circular recognised that actual cross-border movement established by legally valid evidence should not be defeated by the mere absence of a transit pass, although repeated violations may be treated differently. On those facts, the collection of tax and penalty was held unjustified, the impugned orders were quashed, and refund was directed without interest. en-us Fri, 24 Jun 2016 00:00:00 +0530 Sat, 13 Aug 2016 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331141 Where goods were detained for absence of a Form LL e-transit pass, the decisive question was whether the movement of goods was otherwise proved by reliable documents and by the authority's own finding that the transaction was genuine. The accompanying circular recognised that actual cross-border movement established by legally valid evidence should not be defeated by the mere absence of a transit pass, although repeated violations may be treated differently. On those facts, the collection of tax and penalty was held unjustified, the impugned orders were quashed, and refund was directed without interest. Case-Laws VAT and Sales Tax Fri, 24 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331141