https://www.taxtmi.com/caselaws?id=325514 Section 68 of the Gujarat Value Added Tax Act, 2003 confers seizure and detention powers only on the officer in charge of a notified check-post or barrier, and those powers are confined to action taken at such locations. A seizure memo issued on a highway by a Commercial Tax Officer who was not in charge of any notified check-post or barrier was therefore beyond jurisdiction. Section 69, which deals with penalty for failure to carry transit documents, did not authorise seizure of goods or vehicle under section 68(4)(b). The impugned seizure memo was accordingly without authority of law and liable to be set aside. en-us Mon, 14 Mar 2016 00:00:00 +0530 Tue, 22 Mar 2016 00:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325514 Section 68 of the Gujarat Value Added Tax Act, 2003 confers seizure and detention powers only on the officer in charge of a notified check-post or barrier, and those powers are confined to action taken at such locations. A seizure memo issued on a highway by a Commercial Tax Officer who was not in charge of any notified check-post or barrier was therefore beyond jurisdiction. Section 69, which deals with penalty for failure to carry transit documents, did not authorise seizure of goods or vehicle under section 68(4)(b). The impugned seizure memo was accordingly without authority of law and liable to be set aside. Case-Laws VAT and Sales Tax Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325514