https://www.taxtmi.com/caselaws?id=187759 Goods could not be detained solely for non-production of online Form JJ when the invoice and lorry receipt were produced and the amended Rule 15 permitted consideration of accompanying transport records. The court noted that the departmental circular also allowed officers to examine other available documents before deciding on detention. As the detention rested only on absence of the computer-generated form despite relevant supporting records being available, it was held unsustainable and the goods and vehicle were ordered to be released. en-us Mon, 19 Sep 2016 00:00:00 +0530 Sat, 05 Nov 2016 11:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187759 Goods could not be detained solely for non-production of online Form JJ when the invoice and lorry receipt were produced and the amended Rule 15 permitted consideration of accompanying transport records. The court noted that the departmental circular also allowed officers to examine other available documents before deciding on detention. As the detention rested only on absence of the computer-generated form despite relevant supporting records being available, it was held unsustainable and the goods and vehicle were ordered to be released. Case-Laws VAT and Sales Tax Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187759