M/S Bharat & Company vs Trade Tax Officer & Anr

The Supreme Court ruled that the seizure of goods under Section 28-A of the U.P. Trade Tax Act, 1948 was invalid as the appellant was not provided a copy of the show cause notice, violating principles of natural justice. The Court emphasized that the lack of proper notice and opportunity to respond rendered the seizure order unsustainable. Consequently, the Court directed the release of the seized gambier, holding that the procedural safeguards under the Act must be adhered to.