Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 426 - HC - VAT and Sales TaxSeizure of truck together with goods - truck did not possess trip sheet or the log book, as required under section 68 of the Act - Held that:- A perusal of the order impugned seizure memo dated 19.10.2015, issued under sections 68 and 69 of the Gujarat Value Added Tax, 2003 reveals that according to the second respondent the tax liability of the petitioner is required to be examined under the provisions of the Act as the petitioner has an office at Ahmedabad and engages employees for fitting the designs and providing material to fulfill the contract. From the facts as emerging from the record it appears that no condition of any penalty has been imposed upon the petitioner for release of the goods. It appears that the respondents only want to verify the actual facts of the case in view of the discrepancy of the truck number and also to examine the tax liability of the petitioner under the Act. In the opinion of this Court, the respondents are not in any manner prohibited from carrying out such verification in accordance with law, however, for that purpose, it is not necessary to detain the truck along with the goods in question. Under the circumstances, the petition deserves to be allowed with liberty to the respondents to examine the tax liability of the petitioner, if any, under the provisions of the Act. - Decided in favour of assessee.
|