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2019 (9) TMI 571 - HC - VAT and Sales TaxIllegal detention of goods along with vehicle - Section 53 of Karnataka VAT Act, 2003 - HELD THAT:- No doubt, the department may have good case on merits in respect of certain illegal activities alleged to have been committed by M/s.Siva Impex and the petitioner. Respondents/Commercial department shall have to resort for appropriate action/proceedings and they have no power to make such transmission of goods from one section to another section. Annexure-D dated 15.6.2017 is set aside reserving liberty to the Commercial Department to proceed in accordance with law against the petitioners as well as M/s.Siva Impex, if it is warranted - Petition allowed.
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