https://www.taxtmi.com/caselaws?id=330193 Goods detained under Gujarat VAT detention powers were held releasable on safeguards where the statutory scheme permitted release on payment of tax or penalty and no competing ownership claim justified continued retention. The Court noted that detention could not rest only on general apprehension once the goods were in the petitioner's custody and no formal protective seizure had been made. Release was therefore ordered subject to conditions designed to secure the revenue, including deposit, an undertaking, an indemnity bond, disclosure of transport particulars, and proof of transportation. en-us Tue, 12 Jul 2016 00:00:00 +0530 Wed, 20 Jul 2016 11:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330193 Goods detained under Gujarat VAT detention powers were held releasable on safeguards where the statutory scheme permitted release on payment of tax or penalty and no competing ownership claim justified continued retention. The Court noted that detention could not rest only on general apprehension once the goods were in the petitioner's custody and no formal protective seizure had been made. Release was therefore ordered subject to conditions designed to secure the revenue, including deposit, an undertaking, an indemnity bond, disclosure of transport particulars, and proof of transportation. Case-Laws VAT and Sales Tax Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330193