https://www.taxtmi.com/caselaws?id=437041 Detention and penalty were upheld where goods moved from Delhi to Haryana without the original prescribed Form DVAT-33 and only an incomplete photocopy was produced. The document lacked essential particulars, including the vehicle number, signatures of the consignor and consignee, and supporting goods receipts showing destination and purpose of movement. The plea that the goods were meant only for storage failed for want of contemporaneous support, and additional documents could not be relied upon at the appellate stage because of the statutory bar. No procedural illegality or breach of natural justice was found, as the authorities had considered the reply and material placed before them. en-us Wed, 12 Apr 2023 00:00:00 +0530 Thu, 27 Apr 2023 08:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437041 Detention and penalty were upheld where goods moved from Delhi to Haryana without the original prescribed Form DVAT-33 and only an incomplete photocopy was produced. The document lacked essential particulars, including the vehicle number, signatures of the consignor and consignee, and supporting goods receipts showing destination and purpose of movement. The plea that the goods were meant only for storage failed for want of contemporaneous support, and additional documents could not be relied upon at the appellate stage because of the statutory bar. No procedural illegality or breach of natural justice was found, as the authorities had considered the reply and material placed before them. Case-Laws VAT and Sales Tax Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437041