https://www.taxtmi.com/caselaws?id=352072 Absence of a transit declaration form and an alleged misdescription of goods did not justify seizure and penalty where the consignment was moving through Uttar Pradesh to another State and there was no allegation of unloading or local sale. The Court held that no intention to evade tax had been recorded at the detention or notice stage, and the later assertion of tax evasion in the penalty order was an afterthought. Treating the missing declaration as a technical breach on the facts, the HC found the seizure and penalty orders unsustainable, quashed them, and directed release of the goods and vehicle. en-us Thu, 30 Nov 2017 00:00:00 +0530 Wed, 17 Apr 2019 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352072 Absence of a transit declaration form and an alleged misdescription of goods did not justify seizure and penalty where the consignment was moving through Uttar Pradesh to another State and there was no allegation of unloading or local sale. The Court held that no intention to evade tax had been recorded at the detention or notice stage, and the later assertion of tax evasion in the penalty order was an afterthought. Treating the missing declaration as a technical breach on the facts, the HC found the seizure and penalty orders unsustainable, quashed them, and directed release of the goods and vehicle. Case-Laws GST Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352072