https://www.taxtmi.com/caselaws?id=327540 Detention order under the Gujarat Value Added Tax Act was invalid where the dealer was given less than an hour to respond, leaving no reasonable opportunity before action was taken. The order was also a cyclostyled form with blanks, failed to disclose the documents allegedly not produced, and contained internal inconsistencies, including an unexplained reference to section 67(6). These defects showed breach of natural justice and total non-application of mind. The broader question on the applicability of section 70A was not examined and was left open. The detention order was quashed and set aside. en-us Wed, 04 May 2016 00:00:00 +0530 Tue, 28 Mar 2017 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327540 Detention order under the Gujarat Value Added Tax Act was invalid where the dealer was given less than an hour to respond, leaving no reasonable opportunity before action was taken. The order was also a cyclostyled form with blanks, failed to disclose the documents allegedly not produced, and contained internal inconsistencies, including an unexplained reference to section 67(6). These defects showed breach of natural justice and total non-application of mind. The broader question on the applicability of section 70A was not examined and was left open. The detention order was quashed and set aside. Case-Laws VAT and Sales Tax Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327540