https://www.taxtmi.com/caselaws?id=200237 Interception of goods in transit under the Kerala Value Added Tax Act was sustained where the officer recorded a factual basis for suspecting that the goods were not supported by proper and genuine transport documents. The dealer's claim that a purchase bill existed did not displace the recorded grounds for action under Section 47(2). At the same time, the dealer was permitted to file objections with supporting materials before the assessing authority, and the matter was to be adjudicated on notice within a fixed time. Pending that adjudication, conditional release of the detained goods was directed on partial deposit and security for the balance. en-us Tue, 10 May 2016 00:00:00 +0530 Fri, 23 Mar 2018 20:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200237 Interception of goods in transit under the Kerala Value Added Tax Act was sustained where the officer recorded a factual basis for suspecting that the goods were not supported by proper and genuine transport documents. The dealer's claim that a purchase bill existed did not displace the recorded grounds for action under Section 47(2). At the same time, the dealer was permitted to file objections with supporting materials before the assessing authority, and the matter was to be adjudicated on notice within a fixed time. Pending that adjudication, conditional release of the detained goods was directed on partial deposit and security for the balance. Case-Laws VAT and Sales Tax Tue, 10 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200237