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2016 (3) TMI 698 - HC - VAT and Sales TaxValidity of seizure memo issued by commercial Tax Officer - Section 68(4)(b) of the Gujarat Value Added Tax Act, 2003 - Trading of Sopari in truck - Truck was stopped by police who was not the officer-incharge of the notified check-post and seized the goods under Section 68 of the GVAT Act without giving an opportunity of being heard to the petitioner - There is no such provision under the Act, therefore, the action of the respondent is without any authority of law - Held that:- the action taken by the second respondent in issuing the seizure memo under section 68(4)(b) of the GVAT Act is without any authority of law and therefore, lacks jurisdiction. Therefore, it is not sustainable. Also Section 69 of the GVAT Act does not empower the authorities under the said Act to seize a vehicle or the goods. If the requirements of section 69 of the GVAT Act are met with, the respondents were not and are not precluded from taking any action thereunder, however, the action taken under section 68(4)(b) of the Act is totally without jurisdiction. - Decided in favour of petitioner
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