https://www.taxtmi.com/caselaws?id=191220 Under Section 48(7) of the U.P. Value Added Tax Act, the driver transporting the goods may be treated as the person in charge for detention and release proceedings where the notice and seizure were issued in his name and he deposited security for release. The text also states that, in the absence of any express statutory bar, the authority may permit partial release of seized goods against proportionate security rather than requiring release only on full security. On those facts, release of the goods to the driver and partial release of 110 bags were treated as valid, and no illegality was found in the detention process. en-us Thu, 07 Jan 2016 00:00:00 +0530 Sat, 25 Mar 2017 10:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191220 Under Section 48(7) of the U.P. Value Added Tax Act, the driver transporting the goods may be treated as the person in charge for detention and release proceedings where the notice and seizure were issued in his name and he deposited security for release. The text also states that, in the absence of any express statutory bar, the authority may permit partial release of seized goods against proportionate security rather than requiring release only on full security. On those facts, release of the goods to the driver and partial release of 110 bags were treated as valid, and no illegality was found in the detention process. Case-Laws VAT and Sales Tax Thu, 07 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191220