https://www.taxtmi.com/caselaws?id=333266 Goods detained at a check-post could not be withheld merely to recover tax arrears in the absence of a specific provisional attachment order, so the remaining trucks were ordered to be released. For the alleged wrong transit form, the requirement to produce the correct form was upheld, but penalty under Section 68(5) had to be determined after notice, hearing and inquiry, with discretion to impose less than the statutory maximum. The trucks were directed to be released on deposit of the indicated amount, and the final penalty and tax liability were left to the competent authority in accordance with law. en-us Mon, 01 Aug 2016 00:00:00 +0530 Sat, 08 Oct 2016 11:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333266 Goods detained at a check-post could not be withheld merely to recover tax arrears in the absence of a specific provisional attachment order, so the remaining trucks were ordered to be released. For the alleged wrong transit form, the requirement to produce the correct form was upheld, but penalty under Section 68(5) had to be determined after notice, hearing and inquiry, with discretion to impose less than the statutory maximum. The trucks were directed to be released on deposit of the indicated amount, and the final penalty and tax liability were left to the competent authority in accordance with law. Case-Laws VAT and Sales Tax Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333266