https://www.taxtmi.com/caselaws?id=268414 Statutory seizure and detention powers under the Gujarat VAT regime must be exercised only at a notified check-post or barrier and only in the circumstances expressly authorised by the Act. A mobile check-post created on administrative directions was not a notified check-post or barrier, so interception on the express highway did not satisfy section 68. Section 69 also did not apply because the vehicle was not stopped at the State exit point and the transit-pass conditions in that provision were not met. As the seizure memo showed detention for verification of tax liability rather than the grounds permitted by section 68(4), the detention of the truck and goods was without authority of law. en-us Fri, 06 Nov 2015 00:00:00 +0530 Tue, 21 Jun 2016 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268414 Statutory seizure and detention powers under the Gujarat VAT regime must be exercised only at a notified check-post or barrier and only in the circumstances expressly authorised by the Act. A mobile check-post created on administrative directions was not a notified check-post or barrier, so interception on the express highway did not satisfy section 68. Section 69 also did not apply because the vehicle was not stopped at the State exit point and the transit-pass conditions in that provision were not met. As the seizure memo showed detention for verification of tax liability rather than the grounds permitted by section 68(4), the detention of the truck and goods was without authority of law. Case-Laws VAT and Sales Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268414