https://www.taxtmi.com/caselaws?id=327190 A Gujarat VAT transit-pass dispute addressed two points: a writ court will not invalidate a seizure memorandum on a contested factual question about where the truck was intercepted, because such disputes require fact-finding; and failure to carry a transit pass under section 69 permits action only within that section's framework, not seizure of goods or detention of the truck under section 68(4) as a substitute. The commentary states that section 68(4) is limited to the statutory check-post context and cannot support indefinite detention beyond its narrow purpose. On that basis, the seizure memorandum was quashed and release of the truck and goods was directed. en-us Fri, 22 Apr 2016 00:00:00 +0530 Thu, 19 Jan 2017 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327190 A Gujarat VAT transit-pass dispute addressed two points: a writ court will not invalidate a seizure memorandum on a contested factual question about where the truck was intercepted, because such disputes require fact-finding; and failure to carry a transit pass under section 69 permits action only within that section's framework, not seizure of goods or detention of the truck under section 68(4) as a substitute. The commentary states that section 68(4) is limited to the statutory check-post context and cannot support indefinite detention beyond its narrow purpose. On that basis, the seizure memorandum was quashed and release of the truck and goods was directed. Case-Laws VAT and Sales Tax Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327190