https://www.taxtmi.com/caselaws?id=431851 Assessment based on alleged seized material from mobile squads could not be sustained where the assessee denied the transactions and the Department failed to prove the documents. The Court held that the burden of proving such material remained on the Department, and it could not be shifted to the assessee merely because the papers were received through mobile squads. Section 16 of the U.P. Value Added Tax Act, 2008 did not apply, because the alleged transactions were not shown to be facts within the assessee's special knowledge. The Tribunal's order sustaining tax liability on that basis was therefore unsustainable, and relief was granted to the assessee. en-us Mon, 19 Dec 2022 00:00:00 +0530 Fri, 23 Dec 2022 09:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431851 Assessment based on alleged seized material from mobile squads could not be sustained where the assessee denied the transactions and the Department failed to prove the documents. The Court held that the burden of proving such material remained on the Department, and it could not be shifted to the assessee merely because the papers were received through mobile squads. Section 16 of the U.P. Value Added Tax Act, 2008 did not apply, because the alleged transactions were not shown to be facts within the assessee's special knowledge. The Tribunal's order sustaining tax liability on that basis was therefore unsustainable, and relief was granted to the assessee. Case-Laws VAT and Sales Tax Mon, 19 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431851