https://www.taxtmi.com/caselaws?id=192669 The court allowed the revision filed by the assessee, setting aside the Tribunal's order demanding security for goods seized during transportation from Delhi to Bihar. The court emphasized that the valid Transit Declaration Form accompanied the goods with established identity, and mere apprehension of potential sale in U.P. was not sufficient grounds for seizure. Citing legal precedents, the court held that material particulars in the form were crucial, and the department could ensure tax compliance without requiring security for release, focusing on preventing tax evasion while maintaining procedural fairness in seizing goods. en-us Fri, 19 Aug 2016 00:00:00 +0530 Sat, 24 Mar 2018 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192669 The court allowed the revision filed by the assessee, setting aside the Tribunal's order demanding security for goods seized during transportation from Delhi to Bihar. The court emphasized that the valid Transit Declaration Form accompanied the goods with established identity, and mere apprehension of potential sale in U.P. was not sufficient grounds for seizure. Citing legal precedents, the court held that material particulars in the form were crucial, and the department could ensure tax compliance without requiring security for release, focusing on preventing tax evasion while maintaining procedural fairness in seizing goods. Case-Laws VAT and Sales Tax Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192669