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2013 (12) TMI 921 - HC - VAT and Sales TaxGoods in transit liable for seizure or not - Want of Transit Declaration Form – Held that:- Relying upon Prakash Parcel Service Ltd. Vs. State of U.P. & others [2013 (6) TMI 386 - ALLAHABAD HIGH COURT] - Transit Declaration Form produced in response to the show cause notice after downloading it subsequent to detention cannot be recognized as an authentic document, as possession and production of Transit Declaration Form for carrying goods through the State of U.P. is not a ground for seizure, the seizure is without jurisdiction - The absence of Transit Declaration Form only gives rise to a rebuttable presumption and may attract penal consequences but the goods cannot be seized for non-production of it - the goods cannot be seized for absence of Transit Declaration Form - the Act does not specifically provide for the seizure of goods for not carrying the Transit Declaration Form, the order of seizure dated 21.9.2013 is without jurisdiction and cannot be sustained – Decided in favour of Revisionist.
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