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2016 (10) TMI 286 - HC - VAT and Sales TaxDetention of trucks - imposition of penalty in terms of sub section (5) of Section 68 of the Gujarat Value Added Tax Act - penalty imposable upto 150% of the tax - at Dahod check-post for production of wrong Form No. 403 - opportunity of being heard - Held that: - petitioner to deposit such penalty at one and half times the tax liability which will remain in the nature of deposit with the department. The amount deposited under these directions would be adjusted towards the final liability ascertained - petitioner also to submit correct form no. 403. Detention of trucks at Kaprada check-post - power of Department to detain goods in terms of Section 45 of provisional attachment - Held that: - penalty levied under sub section (5) of Section 68 of the VAT Act. Petitioner to pay ₹ 50,000/- towards penalty which will be adjusted with the amount of penalty ascertained. Petitioner also to deposit outstanding tax liabilities. Immediate release of truck granted - petition disposed off - decided in favor of petitioner.
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