2017 (8) TMI 973 - SCH - VAT and Sales Tax

Courier service provider - logistics Agreement - inspection of premises - presence of various goods which had not entered the State of U.P on the strength of certain Forms 38/39 - seizure of goods - power of seizure - the decision in the case of M/s Ecom Express Pvt. Ltd. Versus The Commissioner, Commercial Tax 2016 (10) TMI 784 - ALLAHABAD HIGH COURT contested, where it was held that The power to seize goods is not dependent upon the bonafides or characteristics of a past transaction or perceived course of business. It has to be necessarily exercised in the backdrop of whether the goods which are being seized fall within the mischief of Section 48 or not - Held that - the decision in the above case upheld - SLP dismissed.

Summary

The Supreme Court allowed the petitioner's application for exemption from filing official translation and condoned the delay. The special leave petition was dismissed in the same terms as a previous order.