https://www.taxtmi.com/caselaws?id=333764 Seizure of goods under Section 48 of the Uttar Pradesh Value Added Tax Act, 2008 is valid only when the authorised officer has reason to believe, from the seized goods and accompanying records, that the goods are unaccounted for, improperly documented, undervalued, or not traceable to a bona fide dealer. The reasoning cannot be extended to doubtful features in earlier transactions unless those matters relate to the seized consignments themselves. Where no finding is recorded on the statutory prerequisites for the seized goods, reliance on prior business discrepancies is impermissible and the seizure cannot be sustained. en-us Mon, 03 Oct 2016 00:00:00 +0530 Sat, 17 Mar 2018 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333764 Seizure of goods under Section 48 of the Uttar Pradesh Value Added Tax Act, 2008 is valid only when the authorised officer has reason to believe, from the seized goods and accompanying records, that the goods are unaccounted for, improperly documented, undervalued, or not traceable to a bona fide dealer. The reasoning cannot be extended to doubtful features in earlier transactions unless those matters relate to the seized consignments themselves. Where no finding is recorded on the statutory prerequisites for the seized goods, reliance on prior business discrepancies is impermissible and the seizure cannot be sustained. Case-Laws VAT and Sales Tax Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333764