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2012 (9) TMI 892 - ALLAHABAD HIGH COURTSeizure orders - Inquiry procedure - Bogus documents - Held that:- At this stage, cannot make any observations with regard to the validity of the documents. While it is true that when the documents accompany the goods with a duly filled in transit declaration form, there is presumption of the validity of the movement and that such presumption cannot be easily rebutted by the trade tax authorities; at this stage, however, only a show-cause notice has been issued to the petitioner. It is always open to the petitioner to satisfy the Assistant Commissioner, and the competent authority about the validity of the documents and genuineness of transaction and movement. Do not find that the nature of goods are such that they can be levelled as perishable goods. In any case the Assistant Commissioner (Incharge), Commercial Tax, Mobile Squad, Unit-III, Mathura-respondent No. 3 will, if the petitioner puts in appearance before him and file sufficient proofs, decide the matter as expeditiously as possible and preferably within a week provided the petitioners cooperates.
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