Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (4) TMI 549 - ALLAHABAD HIGH COURTSeizure order - rejection of representation by the transporter of the goods under section 48(7) of the Act by the Joint Commissioner (SIB/Enforcement) - Held that:- Seizure of the goods in the case at hand on the ground that the dealers are nonexisting is bad in law. Admittedly, in the present case the goods were seized immediately on their entry in the State of U.P. without allowing the time for its exit to expire. In such situation, it is wrong to presume that the goods have been retained in U.P. for the purposes of sale. Apart from the above, as the goods were duly accompanied by the requisite documents, no presumption arises under law that they were likely to be sold within the State of U.P. Appeal allowed. The authorities were not justified in passing the order of seizure and the higher authorities committed jurisdictional error in rejecting the representation and appeal of the revisionist.
|