https://www.taxtmi.com/caselaws?id=196152 Detention and seizure of goods under Section 48(2) of the U.P. Value Added Tax Act, 2008 are justified only when the officer has reasons to believe that the goods are not traceable to a bona fide dealer or are not properly accounted for in the dealer's records. Where the consignment is supported by the prescribed transport and transit documents and those records disclose no material discrepancy, seizure cannot rest on conjecture or an incorrect reading of the papers. On the stated facts, the documents showed proper support for the movement of goods, and the seizure action was therefore unsustainable. en-us Wed, 31 Oct 2012 00:00:00 +0530 Mon, 20 Nov 2017 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196152 Detention and seizure of goods under Section 48(2) of the U.P. Value Added Tax Act, 2008 are justified only when the officer has reasons to believe that the goods are not traceable to a bona fide dealer or are not properly accounted for in the dealer's records. Where the consignment is supported by the prescribed transport and transit documents and those records disclose no material discrepancy, seizure cannot rest on conjecture or an incorrect reading of the papers. On the stated facts, the documents showed proper support for the movement of goods, and the seizure action was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 31 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196152