Zebronics India Private Limited Vs State of U.P
Date: December 3, 2017
Subject Matter
Seizure of goods and imposition of penalty cannot be justified without establishing the taxpayer’s intention to evade tax
Summary
The case revolved around Zebronics India Private Limited, a trader in computer parts, contesting a seizure order and a subsequent penalty order related to the alleged absence of a Transit Declaration Form (TDF) while transporting goods from Chennai t…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT Heard Shri Shubham Agrawal along with Shri Lokesh Mittal, learned counsel for the petitioner and Shri C.B.Tripathi, learned Standing Counsel for the department. This writ petition has been filed by the petitioner to challenge the seizure order dated 16.11.2017 passed by the respondent no.4, Assistant Commissioner, State Tax/State Tax Authorit…