Documents furnished at physical verification stage- Confiscation of goods without proper enquiry not valid 

A.S. Enterprise Vs Commissioner of State Tax U.P. (Allahabad High court) The petitioner’s case was that the petitioner could not produce relevant documents at the time of inspection of goods in transit. The same (all documents) were produced at the time of physical verification. The authority declined to verify the same. The detaining authority formed a view that further documents may be produced only along with show cause notice. The petitioner produced the entire set of documents being original invoices to establish that the goods in question were covered by regular tax invoice with respec...