Check-post detention power is limited to statutory grounds; goods and vehicle had to be released.

The Gujarat High Court held that detention of goods and a vehicle at a check-post under section 68(4) of the Gujarat Value Added Tax Act, 2003 is limited to the contingencies expressly stated in that provision, and cannot be used merely to verify payment of past taxes. It also noted that provisional attachment under section 45(1) is a separate revenue-protection power during assessment or reassessment, and further detention of the same consignment was unnecessary where other goods of comparable value had already been attached. The truck and goods were therefore directed to be released.

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Issues: Whether goods and vehicle detained at a check-post could be retained for verification of past tax payment when the statute did not authorise such detention, and whether further detention was unnecessary in view of an existing provisional attachment of other goods.

Analysis: The power to seize goods and detain a vehicle at a check-post under section 68(4) of the Gujarat Value Added Tax Act, 2003 is confined to the contingencies specified in that provision. Verification of payment of prior taxes is not one of the grounds that justify such detention. The power of provisional attachment under section 45(1) of the Gujarat Value Added Tax Act, 2003 is a different and independent power meant to protect the revenue during assessment or reassessment proceedings. Since the department had already attached other goods of the dealer of comparable value to the alleged dues, additional attachment of the detained consignment was not required.

Conclusion: The detention of the truck and goods was unjustified, and the respondents were directed to release them.

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