https://www.taxtmi.com/caselaws?id=240549 Where goods are detained under check-post provisions for defective documentation, payment of the imposed penalty by the transporter triggers the statutory requirement to release the seized tankers and goods in the transporter's favour. The goods cannot be retained to recover the seller's alleged tax dues once the sale had already been completed and the sale price received, because ownership had passed before the tax demand arose. The detention therefore becomes unsustainable after compliance with the penalty requirement, and the recovery mechanism cannot be extended to property no longer belonging to the alleged defaulter. en-us Tue, 19 Nov 2013 00:00:00 +0530 Mon, 07 Jul 2014 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240549 Where goods are detained under check-post provisions for defective documentation, payment of the imposed penalty by the transporter triggers the statutory requirement to release the seized tankers and goods in the transporter's favour. The goods cannot be retained to recover the seller's alleged tax dues once the sale had already been completed and the sale price received, because ownership had passed before the tax demand arose. The detention therefore becomes unsustainable after compliance with the penalty requirement, and the recovery mechanism cannot be extended to property no longer belonging to the alleged defaulter. Case-Laws VAT and Sales Tax Tue, 19 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240549