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2013 (7) TMI 822 - HC - VAT and Sales TaxInterception of the vehicle and the goods in the course of transit from outside the State - Respondent seized goods in default of necessary documents - Held that:- Course pursued by the respondent cannot be said as arbitrary or illegal, more so, when the only document which accompanied the transport was the 'Invoice' and not even 'Form 16' - However, the goods need not be detained till the adjudication proceedings are over. Accordingly, the respondent is directed to release the goods detained by them as per Ext. P3 forthwith, on condition that, the petitioner furnishes 'Bank Guarantee' for the amount or sufficient security by way of immovable property to the satisfaction of the department.
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