TMI Blog2016 (5) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... d under section 67(6) of the GVAT Act, whereas the learned Assistant Government Pleader, under instructions, has stated that no action was taken under sub-section (6) of section 67 of the GVAT Act, as a search warrant is required to be obtained for the purpose of carrying out search under sub-section (6) of section 67 of the GVAT Act. The impugned detention order also states that a notice was issued and served upon the transporter; however, there is a blank thereafter. Evidently therefore, no notice was issued to or served upon the transporter. In the entire detention order, there is nothing whatsoever to indicate as to what is the nature of the documents which were not produced by the driver. The impugned detention order is in a cyclostyled form and contains several blanks and nothing is stated as to what is the nature of non-compliance on the part of the petitioners. Moreover, as is evident, the notice under section 70A of the GVAT Act came to be issued at 02:45 p.m. to the driver of the vehicle calling upon him to respond to the same at 03:40 p.m. Evidently therefore, no reasonable opportunity of hearing has been given to the petitioners prior to passing of the detention orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and other items. The second petitioner is a Company registered under the provisions of the Companies Act, 1956 and is, inter alia , engaged in the pan-India business of commercial transportation of goods, including edible goods, for various parties. Pursuant to an order placed by M/s Sri Bheron Traders based in Navi Mumbai, Maharashtra, the first petitioner availed of the services of the second petitioner for transportation of 21,350 kilograms betel-nuts from Delhi to Navi Mumbai, Maharashtra. Accordingly, the truck bearing registration No.HR-55-T-7187 was loaded with the aforesaid goods at Delhi. It is the case of the petitioner that the lorry receipt issued clearly showed that the consignor was M/s Bhagwati Traders, Delhi and the consignee was M/s Sri Bheron Traders, Navi Mumbai, Maharashtra and it was a door delivery to the consignee s address. It is further the case of the petitioners that for reasons best known to him, Shri Nysuddin Asuddin Mev, the driver of the said truck, took the route via Changodar, Ahmedabad on the way from Delhi to Navi Mumbai and hence, on 22.03.2016, the truck entered the State of Gujarat at Shamlaji check post. It is the case of the petitioners tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to any of the petitioners and hence, the detention order is ex-facie violative of the principles of natural justice and deserves to be quashed and set aside. 5.1 Referring to the impugned detention order, it was submitted that it is, inter alia , stated therein that the vehicle in question was not carrying Form 402/403, whereas no required documents viz., system generated form 403 related to the goods have been produced, in order to show that the goods are in transit through the State of Gujarat. It was submitted that when the bill as well as the lorry receipt have been produced before the respondent authorities showing that the goods are in transit through the State of Gujarat, there was no question of detaining the goods. It was, accordingly, urged that the petition deserves to be allowed by granting the reliefs as prayed for therein. 6. Opposing the petition, Mr. Hardik Vora, learned Assistant Government Pleader, reiterated the contents of the affidavitin- reply filed on behalf of the second respondent, wherein it has been stated that the driver of the vehicle was not having the bills/builty/invoice/trip sheet with him which are important documents and are to be furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d ------ (Address) under section 67(6). the notice under section 70(A) in Form 401 was issued and served upon to the transporter viz. -------------- -------------------------- (Transporter name), Ahmedabad. In view of the said notice in Form 401, Shri Nysuddin Asuddin, driver of the said vehicle on ---------- ---------------(transporter name) was remind (remained) present before me on today at time 4:00 p.m. He has produced some ---------------------------. Upon primary verification of the said documents, it is found that he has not produced the required documents viz., System generated Form 403 related to the goods. Name addresses of the purchasers / sellers / owners of such goods and also the reason of showing value of Rs............... in respect of .......................... (total commodity). Thus, the transporter could not produced the required document / information called for under section 70A of the Gujarat Value Added Tax Act, 2003 and thereby failed to produce the same. Therefore, I, the undersigned, having powers vested upon me under section 70A(2) of the Gujarat Value Added Tax Act, 2003, hereby detain the following. (1)The goods loaded in the above vehic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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