https://www.taxtmi.com/caselaws?id=338479 Detention of goods in transit under Rajasthan VAT was held fit for provisional release because the genuineness of the transaction and alleged undervaluation required adjudication by the assessing authority on merits. Balancing revenue protection against undue hardship, the Court permitted release on adequate security while preserving the authority's power to decide the dispute after reply and enquiry. The detained truck and goods were ordered to be released on furnishing a bank guarantee for 50% of the goods' value and two solvent local sureties for the remaining 50%, and the petitioner was directed to appear before the assessing authority, which had to decide the matter within ten days of the reply. en-us Tue, 31 Jan 2017 00:00:00 +0530 Mon, 06 Feb 2017 08:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338479 Detention of goods in transit under Rajasthan VAT was held fit for provisional release because the genuineness of the transaction and alleged undervaluation required adjudication by the assessing authority on merits. Balancing revenue protection against undue hardship, the Court permitted release on adequate security while preserving the authority's power to decide the dispute after reply and enquiry. The detained truck and goods were ordered to be released on furnishing a bank guarantee for 50% of the goods' value and two solvent local sureties for the remaining 50%, and the petitioner was directed to appear before the assessing authority, which had to decide the matter within ten days of the reply. Case-Laws VAT and Sales Tax Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338479