Detention order invalid for breach of natural justice and non-application of mind; vague, rushed notice could not stand.

Detention order under the Gujarat Value Added Tax Act was invalid where the dealer was given less than an hour to respond, leaving no reasonable opportunity before action was taken. The order was also a cyclostyled form with blanks, failed to disclose the documents allegedly not produced, and contained internal inconsistencies, including an unexplained reference to section 67(6). These defects showed breach of natural justice and total non-application of mind. The broader question on the applicability of section 70A was not examined and was left open. The detention order was quashed and set aside.

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Issues: Validity of the detention order under section 70A of the Gujarat Value Added Tax Act, 2003 on the grounds of breach of natural justice and lack of application of mind.

Analysis: The detention notice called upon the driver to respond within less than an hour, leaving no reasonable opportunity to the petitioners before the impugned detention order was passed. The order was found to be a cyclostyled form with several blanks and without clear disclosure of the nature of the documents allegedly not produced. It also contained internal inconsistencies, including a reference to section 67(6) without any clear basis for action under that provision. On these facts, the order was held to suffer from breach of the principles of natural justice and from total lack of application of mind. The broader contention regarding the applicability of section 70A was not examined further and was left open.

Conclusion: The detention order was unsustainable and was quashed and set aside in favour of the assessee.

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