Detention of goods vehicle upheld where documents were missing and tax and penalty were voluntarily paid after notice.

Detention of a goods vehicle and its goods was upheld where transport was found without the documents required under the Andhra Pradesh VAT Act and Rules. The statutory scheme under section 45 authorised detention for goods not properly accounted for and permitted collection of tax and penalty after notice and reasonable opportunity. As the dealer's authorised representative appeared, ed the irregularity, filed no objections, and expressed willingness to pay, the payment was treated as voluntary. The precedent on coercive collection at business premises was therefore inapplicable, and the detention, levy, and collection were held lawful with no refund due.

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Issues: Whether the detention of the goods vehicle and goods, and the collection of tax and penalty at the check-post, were illegal and arbitrary so as to justify refund.

Analysis: The goods were found to be transported without the documents required by section 45(2)(b) and section 48 of the Andhra Pradesh Value Added Tax Act, 2005 read with rule 55(2) of the Andhra Pradesh Value Added Tax Rules, 2005. The statutory scheme under section 45 permits detention where goods are not properly accounted for, and also authorises collection of tax and levy of penalty after notice and reasonable opportunity. On the facts, the dealer's authorised representative appeared before the assessing authority, accepted the irregularity, did not file objections, and expressed willingness to pay the tax and penalty. The payment was therefore treated as voluntary, and the precedent concerning coercive collection at business premises was held inapplicable.

Conclusion: The detention, levy, and collection were held to be lawful, and no refund was warranted.

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