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PRIME ROADLINES Versus STATE OF GUJARAT AND 2

2016 (1) TMI 910 - GUJARAT HIGH COURT

Detention of truck along with the goods which are in the nature of ceramic tiles. Case of the petitioner is that the goods were transported for interstate sale originating from Rajasthan for sale at Maharashtra State. The authorities have detained su .....

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L KURESHI AND MR. MOHINDER PAL, JJ. FOR THE PETITONER : BHARGAV KARIA & ASSO, ADVOCATE FOR THE RESPONDENT : MS VACHA DESAI, AGP ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged the action of the authorities i .....

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such goods on the ground of insufficient documents. 2. Counsel for the petitioner however, submitted that the truck was carrying full documents and the authorities of Value tax department would simply not have any authority to detain the vehicle wit .....

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lso arise in case where the dealers or the transporters may not have a permanent base in the State and, therefore, often times may not be possible to be traced at the time of assessment. 4. Under the circumstances, we are inclined to release the truc .....

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