https://www.taxtmi.com/caselaws?id=293600 The Madras HC held that checkpost detention under the Tamil Nadu VAT Act is confined to verifying whether goods are supported by prescribed transit documents and whether there is a genuine attempt to evade tax. Where the goods were accompanied by an invoice and supporting papers, the officer could not proceed as if making an assessment or infer evasion without a legally sustainable basis. Detention in such circumstances exceeded the statutory limits governing checkpost action, and the proceedings were quashed with directions for release of the goods. en-us Wed, 08 Jul 2015 00:00:00 +0530 Sat, 20 Feb 2021 09:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293600 The Madras HC held that checkpost detention under the Tamil Nadu VAT Act is confined to verifying whether goods are supported by prescribed transit documents and whether there is a genuine attempt to evade tax. Where the goods were accompanied by an invoice and supporting papers, the officer could not proceed as if making an assessment or infer evasion without a legally sustainable basis. Detention in such circumstances exceeded the statutory limits governing checkpost action, and the proceedings were quashed with directions for release of the goods. Case-Laws VAT and Sales Tax Wed, 08 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293600