https://www.taxtmi.com/caselaws?id=334111 Goods cannot be detained solely because online Form JJ and Form MM were not produced where the invoice and lorry receipt were available for verification. The High Court noted that the detention rested only on non-production of the computerized forms, while the accompanying transport and invoice documents were produced and could be checked by the authority. On that basis, the absence of the online forms by itself was held insufficient to justify continued detention, and release of the goods was warranted. en-us Tue, 27 Sep 2016 00:00:00 +0530 Fri, 04 Nov 2016 09:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334111 Goods cannot be detained solely because online Form JJ and Form MM were not produced where the invoice and lorry receipt were available for verification. The High Court noted that the detention rested only on non-production of the computerized forms, while the accompanying transport and invoice documents were produced and could be checked by the authority. On that basis, the absence of the online forms by itself was held insufficient to justify continued detention, and release of the goods was warranted. Case-Laws VAT and Sales Tax Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334111