https://www.taxtmi.com/caselaws?id=219100 Detention and release under the Punjab Value Added Tax Act, 2005 were construed to permit release of the vehicle once the conditions in Section 51(6)(a) were met. The goods detention provision was read harmoniously with the appellate pre-deposit requirement, so full payment of the penalty could not be insisted upon where that would impair the right of appeal. On that basis, release of the goods on 30% deposit of the penal amount and a surety bond was treated as the appropriate balance between enforcement and appellate remedy. en-us Tue, 21 Feb 2012 00:00:00 +0530 Tue, 23 Sep 2014 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219100 Detention and release under the Punjab Value Added Tax Act, 2005 were construed to permit release of the vehicle once the conditions in Section 51(6)(a) were met. The goods detention provision was read harmoniously with the appellate pre-deposit requirement, so full payment of the penalty could not be insisted upon where that would impair the right of appeal. On that basis, release of the goods on 30% deposit of the penal amount and a surety bond was treated as the appropriate balance between enforcement and appellate remedy. Case-Laws VAT and Sales Tax Tue, 21 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219100