Transit-pass defaults cannot be enforced through check-post seizure powers when the statute assigns a different remedy.

Section 68 of the Gujarat Value Added Tax Act, 2003 applies to inspection, seizure and detention at a check-post or barrier, while section 69 separately governs transit-pass compliance for vehicles carrying goods through the State. Where the truck had already crossed the check-post and the default was only breach of the transit-pass requirement under section 69, the authorities could not invoke section 68 to seize the goods, detain the vehicle, or recover tax and penalty from the purchaser. The coercive recovery was therefore without authority of law, and the dealer's challenge succeeded.

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Issues: Whether the authorities could invoke section 68 of the Gujarat Value Added Tax Act, 2003 to seize the goods, detain the vehicle, and recover tax and penalty from the purchaser for breach of the transit-pass requirement under section 69 of the Gujarat Value Added Tax Act, 2003.

Analysis: Section 68 governs inspection at a check-post or barrier and enables seizure and detention when the vehicle is intercepted at that stage. Section 69 applies where a vehicle carrying goods from outside the State is bound for another place outside the State and requires the driver or person in charge to obtain a transit pass at the first check-post after entry into the State. On the admitted facts, the truck had already crossed the check-post without stopping and was later brought back and dealt with as though action under section 68 could be used to enforce a breach of section 69. The Court held that the two provisions operate in different fields and that, for breach of section 69, the authorities could proceed only under that provision. Since section 69 does not authorize seizure of goods or detention of the vehicle in the manner adopted, the coercive recovery of tax and penalty from the dealer was without authority of law.

Conclusion: The recovery from the respondent dealer was invalid and the appeals failed.

Final Conclusion: The impugned action was held to be beyond statutory power, and the Tribunal's ultimate result in favour of the dealer was left undisturbed.

Ratio Decidendi: A taxing authority cannot use the check-post seizure power under section 68 to enforce a transit-pass default governed by section 69 when the statute assigns a different liability and remedy for that breach.

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