https://www.taxtmi.com/caselaws?id=245206 Detention of a vehicle and goods in transit under Section 47(4) of the Kerala Value Added Tax Act was unlawful because the statutory precondition of an existing tax default was absent on the date of interception. The Court held that the officer could rely on the transit detention power only if the dealer was already shown to be in default or liable when the goods were detained; a later assessment order could not retrospectively validate the action. The detention was therefore set aside and release of the vehicle and goods was directed, while leaving the authorities free to proceed in accordance with law. en-us Mon, 17 Feb 2014 00:00:00 +0530 Sat, 22 Mar 2014 07:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245206 Detention of a vehicle and goods in transit under Section 47(4) of the Kerala Value Added Tax Act was unlawful because the statutory precondition of an existing tax default was absent on the date of interception. The Court held that the officer could rely on the transit detention power only if the dealer was already shown to be in default or liable when the goods were detained; a later assessment order could not retrospectively validate the action. The detention was therefore set aside and release of the vehicle and goods was directed, while leaving the authorities free to proceed in accordance with law. Case-Laws VAT and Sales Tax Mon, 17 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245206