https://www.taxtmi.com/caselaws?id=165338 Seized goods may be released pending adjudication where conditions adequately protect revenue interests, including deposit of tax and an unconditional bank guarantee. Tax and penalty liability under section 68 of the Gujarat Value Added Tax Act, 2003 must first be determined by the competent authority after allowing affected parties to submit documents and objections. A sale of the goods cannot proceed while that liability remains undecided. If the goods are found intended for sale within Gujarat, tax and penalty may arise, with penalty subject to the statutory limit. The goods received interim release and the sale order was set aside pending adjudication. en-us Fri, 01 Apr 2011 00:00:00 +0530 Tue, 16 Sep 2014 07:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165338 Seized goods may be released pending adjudication where conditions adequately protect revenue interests, including deposit of tax and an unconditional bank guarantee. Tax and penalty liability under section 68 of the Gujarat Value Added Tax Act, 2003 must first be determined by the competent authority after allowing affected parties to submit documents and objections. A sale of the goods cannot proceed while that liability remains undecided. If the goods are found intended for sale within Gujarat, tax and penalty may arise, with penalty subject to the statutory limit. The goods received interim release and the sale order was set aside pending adjudication. Case-Laws VAT and Sales Tax Fri, 01 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165338