https://www.taxtmi.com/caselaws?id=190955 Bogus invoices, fictitious TIN numbers, non-existent consignors and refusal to permit verification justified seizure of goods and cash security under Section 48 of the U.P. VAT Act, 2008. Ghaziabad's Delhi-U.P. border area was held to be part of Uttar Pradesh, with no legal basis for treating it as no-man's land. A transporter was not a stranger to the transaction where false particulars and concealment showed participation in the sham movement. A colourable transit claim under Section 52 could not protect a fraudulent movement built on false documents; the matter therefore fell under Section 48. The revision was allowed and the tribunal's order was set aside. en-us Mon, 09 Jan 2017 00:00:00 +0530 Sat, 15 Sep 2018 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190955 Bogus invoices, fictitious TIN numbers, non-existent consignors and refusal to permit verification justified seizure of goods and cash security under Section 48 of the U.P. VAT Act, 2008. Ghaziabad's Delhi-U.P. border area was held to be part of Uttar Pradesh, with no legal basis for treating it as no-man's land. A transporter was not a stranger to the transaction where false particulars and concealment showed participation in the sham movement. A colourable transit claim under Section 52 could not protect a fraudulent movement built on false documents; the matter therefore fell under Section 48. The revision was allowed and the tribunal's order was set aside. Case-Laws VAT and Sales Tax Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190955