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2017 (3) TMI 1424 - HC - VAT and Sales TaxDetention of goods with vehicle - detention is for the purpose to verify whether the petitioner had discharged tax liability for the prior period - subsequently order of attachment was passed - is detention justified? - Held that: - None of the grounds on which an officer-in-charge of a check-post can seize the goods and detain the vehicle include verification of payment of past taxes. It is true that u/s 45(1) of the VAT Act, the competent authority has the power to provisionally attach the goods of a dealer pending any proceedings for assessment or reassessment if he is of the opinion that for the purpose of protecting the interest of the Revenue, it is necessary to do so. However, the powers u/s 68(4) of the Act and of provisional attachment u/s 45(1) of the Act are vastly different in nature - also, the department has already attached other goods worth ₹ 1.60 crores, lying in the petitioner's godown. Additional attachment of the consignment of the goods in question therefore would not be necessary. Goods directed to be released - petition allowed - decided in favor of petitioner.
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