https://www.taxtmi.com/caselaws?id=327095 Section 68 of the Gujarat Value Added Tax Act, 2003 applies to inspection, seizure and detention at a check-post or barrier, while section 69 separately governs transit-pass compliance for vehicles carrying goods through the State. Where the truck had already crossed the check-post and the default was only breach of the transit-pass requirement under section 69, the authorities could not invoke section 68 to seize the goods, detain the vehicle, or recover tax and penalty from the purchaser. The coercive recovery was therefore without authority of law, and the dealer's challenge succeeded. en-us Fri, 01 Apr 2016 00:00:00 +0530 Tue, 28 Mar 2017 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327095 Section 68 of the Gujarat Value Added Tax Act, 2003 applies to inspection, seizure and detention at a check-post or barrier, while section 69 separately governs transit-pass compliance for vehicles carrying goods through the State. Where the truck had already crossed the check-post and the default was only breach of the transit-pass requirement under section 69, the authorities could not invoke section 68 to seize the goods, detain the vehicle, or recover tax and penalty from the purchaser. The coercive recovery was therefore without authority of law, and the dealer's challenge succeeded. Case-Laws VAT and Sales Tax Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327095