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2012 (12) TMI 402 - HC - VAT and Sales TaxDetention of goods - Imposition of tax and penalty under the OVAT Act and OET Act – Held that:- Consignment was covered with all valid required documents - party No. 3 without assigning any reason forcefully took the vehicle to Talasara Police Station without any notice or show-cause to the person in-charge of the vehicle – At the time of interception of the vehicle in question, the person-in-charge of the vehicle has tendered all the documents to the officer who intercepted the vehicle - it is nobody's case that the goods carried in the vehicle was not covered by valid documents or that the person-in-charge of the vehicle has furnished false/forged way-bill/document - Sales Tax Officer have acted illegally and the orders passed imposing tax and penalty under the OVAT Act and OET Act and the order passed by opposite-party No. 2 under annexure 1 maintaining imposition of penalty made by opposite-party No. 4 are not legally sustainable - writ petition is allowed
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