https://www.taxtmi.com/caselaws?id=332456 Under section 68 of the Gujarat Value Added Tax Act, the check-post authority could detain a vehicle only to facilitate seizure of goods, not seize the truck or insist on payment of tax and penalty for its release. The Gujarat HC held that prolonged detention of the truck without express statutory authority was impermissible. It further held that the penalty order was invalid because the quasi-judicial authority failed to apply its own mind, gave no reasons for imposing the maximum penalty, and acted under directions from a superior officer. The detention and penalty were quashed, release of the truck was directed, and the penalty issue was remitted for fresh consideration. en-us Thu, 21 Apr 2016 00:00:00 +0530 Sat, 17 Sep 2016 11:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332456 Under section 68 of the Gujarat Value Added Tax Act, the check-post authority could detain a vehicle only to facilitate seizure of goods, not seize the truck or insist on payment of tax and penalty for its release. The Gujarat HC held that prolonged detention of the truck without express statutory authority was impermissible. It further held that the penalty order was invalid because the quasi-judicial authority failed to apply its own mind, gave no reasons for imposing the maximum penalty, and acted under directions from a superior officer. The detention and penalty were quashed, release of the truck was directed, and the penalty issue was remitted for fresh consideration. Case-Laws VAT and Sales Tax Thu, 21 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332456