https://www.taxtmi.com/caselaws?id=187080 The court ruled in favor of the transporter, emphasizing that the absence of the downloaded Transit Declaration Form was a technicality not justifying seizure. The possession of other valid documents, such as invoices and Form No.-IX from Bihar, sufficiently proved the goods were intended for delivery outside U.P., leading to the release of the seized goods. The court also highlighted that the transporter's presentation of a photostat copy of the form, due to technical issues with downloading, should not have led to seizure, allowing the release of goods upon furnishing security. en-us Mon, 12 Oct 2009 00:00:00 +0530 Thu, 08 Jun 2017 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187080 The court ruled in favor of the transporter, emphasizing that the absence of the downloaded Transit Declaration Form was a technicality not justifying seizure. The possession of other valid documents, such as invoices and Form No.-IX from Bihar, sufficiently proved the goods were intended for delivery outside U.P., leading to the release of the seized goods. The court also highlighted that the transporter's presentation of a photostat copy of the form, due to technical issues with downloading, should not have led to seizure, allowing the release of goods upon furnishing security. Case-Laws VAT and Sales Tax Mon, 12 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187080