https://www.taxtmi.com/caselaws?id=361596 Seized goods and vehicle in inter-State transit were treated as liable for conditional interim release where the transporter was not a registered dealer and the seizing authority found excess quantity over the disclosed declaration. The Court noted that the VAT-era transit declaration had limited relevance under GST, but also took account of the assessed tax and penalty exposure. On that basis, the goods and vehicle were directed to be released against deposit of the assessed amount and furnishing of an indemnity bond, while the seizure and penalty proceedings were otherwise left undisturbed. en-us Wed, 04 Apr 2018 00:00:00 +0530 Wed, 26 Feb 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361596 Seized goods and vehicle in inter-State transit were treated as liable for conditional interim release where the transporter was not a registered dealer and the seizing authority found excess quantity over the disclosed declaration. The Court noted that the VAT-era transit declaration had limited relevance under GST, but also took account of the assessed tax and penalty exposure. On that basis, the goods and vehicle were directed to be released against deposit of the assessed amount and furnishing of an indemnity bond, while the seizure and penalty proceedings were otherwise left undisturbed. Case-Laws GST Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361596