https://www.taxtmi.com/caselaws?id=190904 Goods in transit supported by transit declarations and accompanying documents could not be seized merely because the consignor and consignee were alleged to be non-existent or not genuine. The relevant test was whether the transit documents were in order and whether there was material showing intended intra-State sale or tax evasion; mere suspicion about the parties was insufficient. On that basis, the seizure was held unjustified and the demand for security as a condition for release was unsustainable. The goods were directed to be released forthwith without insisting on security. en-us Wed, 23 Oct 2013 00:00:00 +0530 Wed, 08 Mar 2017 17:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190904 Goods in transit supported by transit declarations and accompanying documents could not be seized merely because the consignor and consignee were alleged to be non-existent or not genuine. The relevant test was whether the transit documents were in order and whether there was material showing intended intra-State sale or tax evasion; mere suspicion about the parties was insufficient. On that basis, the seizure was held unjustified and the demand for security as a condition for release was unsustainable. The goods were directed to be released forthwith without insisting on security. Case-Laws VAT and Sales Tax Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190904