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2015 (12) TMI 426 - GUJARAT HIGH COURT

2015 (12) TMI 426 - GUJARAT HIGH COURT - TMI - Seizure 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 .....

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re 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. - Special Civil Application No. 18054 of 2015 - Dated:- 3-11-2015 - Harsha Devani And A. G. .....

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in a very narrow compass, with the consent of the learned counsel for the respective parties, the matter was taken up for final hearing today itself. 3. In this writ petition, the petitioner has challenged the order dated 19th August, 2015 passed under sections 68 and 69 of the Gujarat Value Added Tax, 2003 (hereinafter referred to as 'the Act') whereby the truck together with the goods of the petitioner has been seized on 19th October, 2015. The petitioner also seeks a direction to the .....

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dent. Since the truck and the goods were not released, the petitioner has filed the present petition seeking to release the goods forthwith. 5. Mr. Trupesh Kathiriya, learned advocate for the petitioner assailed the action of the respondents by submitting that the detention of the truck with the goods of the petitioner is without authority of law inasmuch as the goods were sold for personal purpose to an end user and that the transaction was an inter-state sale. It was submitted that the petitio .....

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he truck in question has been detained as it did not possess trip sheet or the log book, as required under section 68 of the Act. Moreover, there is a discrepancy in the vehicle number inasmuch as the transport receipt as well as online form mention the vehicle number to be HR 38 C. 7808 whereas the number of the truck detained was HR 47 B 7972. It is submitted that the respondents are ready and willing to release the vehicle forthwith however, they are required to verify about the existence of .....

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