https://www.taxtmi.com/caselaws?id=339709 Goods in transit covered by a valid Transit Declaration Form and intercepted before expiry of the exit period could be provisionally released on reasonable security, even though the authorities suspected the transit claim on the basis of allegedly forged invoice details. The Court held that the factual dispute whether the consignments originated from within Uttar Pradesh or were received from outside the State had to be tested on evidence in appropriate proceedings and should not be pre-judged. The absence of a statutory requirement to carry consignor and consignee particulars, unlike in the Rajasthan law, was not by itself conclusive against the assessee. The conditional release order directing deposit of 10% of the estimated value was therefore sustained as a balanced interim measure. en-us Tue, 28 Feb 2017 00:00:00 +0530 Mon, 06 Mar 2017 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339709 Goods in transit covered by a valid Transit Declaration Form and intercepted before expiry of the exit period could be provisionally released on reasonable security, even though the authorities suspected the transit claim on the basis of allegedly forged invoice details. The Court held that the factual dispute whether the consignments originated from within Uttar Pradesh or were received from outside the State had to be tested on evidence in appropriate proceedings and should not be pre-judged. The absence of a statutory requirement to carry consignor and consignee particulars, unlike in the Rajasthan law, was not by itself conclusive against the assessee. The conditional release order directing deposit of 10% of the estimated value was therefore sustained as a balanced interim measure. Case-Laws VAT and Sales Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339709