https://www.taxtmi.com/caselaws?id=258287 Section 68(5) of the Gujarat Value Added Tax Act, 2003 requires a reasonable opportunity of hearing before imposing penalty for detained goods, and non-compliance vitiates the order as a breach of natural justice. The provision also limits recovery to the tax payable and a penalty not exceeding one and one-half times that tax; a demand above that ceiling is excessive and unsustainable. On these findings, the detention-cum-demand order could not stand, and release of the goods and truck was directed on deposit of a limited amount, subject to the authority's power to pass a fresh order after due hearing. en-us Thu, 11 Sep 2014 00:00:00 +0530 Sat, 19 Sep 2015 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258287 Section 68(5) of the Gujarat Value Added Tax Act, 2003 requires a reasonable opportunity of hearing before imposing penalty for detained goods, and non-compliance vitiates the order as a breach of natural justice. The provision also limits recovery to the tax payable and a penalty not exceeding one and one-half times that tax; a demand above that ceiling is excessive and unsustainable. On these findings, the detention-cum-demand order could not stand, and release of the goods and truck was directed on deposit of a limited amount, subject to the authority's power to pass a fresh order after due hearing. Case-Laws VAT and Sales Tax Thu, 11 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258287