https://www.taxtmi.com/caselaws?id=384946 Goods kept at a disclosed business premises but omitted from regular books of account may still be treated as goods "secreted in any place" for seizure purposes under the Uttar Pradesh GST regime, because the expression covers goods hidden from revenue authorities and is not confined to undisclosed premises. Where such unrecorded goods are found, a rebuttable presumption of secrecy may arise. On the facts, the seizure was sustained, but the provisional release condition was eased: the goods were directed to be released on payment of cash security equal to 50% of the contemplated tax and penalty, with an indemnity bond for the balance. en-us Mon, 22 Jul 2019 00:00:00 +0530 Tue, 11 Mar 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384946 Goods kept at a disclosed business premises but omitted from regular books of account may still be treated as goods "secreted in any place" for seizure purposes under the Uttar Pradesh GST regime, because the expression covers goods hidden from revenue authorities and is not confined to undisclosed premises. Where such unrecorded goods are found, a rebuttable presumption of secrecy may arise. On the facts, the seizure was sustained, but the provisional release condition was eased: the goods were directed to be released on payment of cash security equal to 50% of the contemplated tax and penalty, with an indemnity bond for the balance. Case-Laws GST Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384946