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2015 (9) TMI 304 - HC - VAT and Sales TaxDetention of goods for carrying incorrect documents One time payment for release of goods Petitioners goods were intercepted in transit and on verification of goods and records, even though goods were accompanied with required documents, respondent detained goods and vehicle Respondent thereafter issued impugned Goods Detention Notice for reason that in Gujarat Transit Pass, Consignor Name / Consignee Name and name mentioned in invoice were different Held that:- Admittedly main issue was related to not mentioning correct name of consignee Petitioner agreed to pay one time disputed tax and on such payment, goods may be directed to be released Payment of one time tax immediately for release of goods was acceptable to respondent Thus, respondent to quantify one-time tax payable On receipt of proof of such payment being made by petitioner, 1st respondent directed to release goods forthwith Petition disposed of Decided in favour of Assesse.
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