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Hamon Shri Ram Cottrel Pvt Ltd. Versus State of Gujarat

Detention of trucks - imposition of penalty in terms of sub section (5) of Section 68 of the Gujarat Value Added Tax Act - penalty imposable upto 150% of the tax - at Dahod check-post for production of wrong Form No. 403 - opportunity of being heard - Held that: - petitioner to deposit such penalty at one and half times the tax liability which will remain in the nature of deposit with the department. The amount deposited under these directions would be adjusted towards the final liability ascert .....

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sed off - decided in favor of petitioner. - Special Civil Application No. 12691 of 2016 - Dated:- 1-8-2016 - Akil Kureshi And A. J. Shastri, JJ. Uchit N Sheth, Advocate for the Petitioner Mr Tirthraj Pandya, AGP for the Respondent ORDER ( Per : Honourable Mr. Justice Akil Kureshi ) 1. Petitioner's principal grievance pertains to detention of four trucks carrying the goods belonging to the petitioner two of which are detained at Kaprada check-post and two at Dahod check-post. These trucks car .....

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nal reason was that the petitioner had produced wrong From No. 403. The trucks though had arrived at Zalod check-post, the petitioner had produced 403 Form of Bhilad check-post. In this context, learned AGP submitted that upon the petitioner generating and producing the correct 403 Form and also paying penalty in terms of sub section (5) of Section 68 of the Gujarat Value Added Tax Act, such trucks can be allowed to pass. He further submitted that looking to sizeable tax arrears of the petitione .....

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quiry is found necessary. Further, the penalty of 150% the tax is maximum imposable. In other words, the competent authority has discretion to impose penalty less than one and half times the tax payable. 3. Looking to the urgency, however, the petitioner would deposit such penalty at one and half times the tax liability which will remain in the nature of deposit with the department. The department may, thereafter, consider representation of the petitioner why lesser penalty should not be imposed .....

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