https://www.taxtmi.com/caselaws?id=334593 Goods intercepted in transit without the requisite import documents and declaration forms could attract a security demand for release under the U.P. VAT Act, 2008, including Section 50(1). On the material before the Tribunal, the absence of statutory paperwork and the apparent later production of the tax invoice and G.R. supported a prima facie inference of tax evasion. The Allahabad HC found no legal infirmity in the Tribunal's view and declined interference, leaving the security order sustained in favour of the Revenue. en-us Wed, 09 Nov 2016 00:00:00 +0530 Thu, 17 Nov 2016 08:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334593 Goods intercepted in transit without the requisite import documents and declaration forms could attract a security demand for release under the U.P. VAT Act, 2008, including Section 50(1). On the material before the Tribunal, the absence of statutory paperwork and the apparent later production of the tax invoice and G.R. supported a prima facie inference of tax evasion. The Allahabad HC found no legal infirmity in the Tribunal's view and declined interference, leaving the security order sustained in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334593