https://www.taxtmi.com/caselaws?id=340921 The Gujarat High Court held that detention of goods and a vehicle at a check-post under section 68(4) of the Gujarat Value Added Tax Act, 2003 is limited to the contingencies expressly stated in that provision, and cannot be used merely to verify payment of past taxes. It also noted that provisional attachment under section 45(1) is a separate revenue-protection power during assessment or reassessment, and further detention of the same consignment was unnecessary where other goods of comparable value had already been attached. The truck and goods were therefore directed to be released. en-us Fri, 19 Aug 2016 00:00:00 +0530 Thu, 30 Mar 2017 06:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340921 The Gujarat High Court held that detention of goods and a vehicle at a check-post under section 68(4) of the Gujarat Value Added Tax Act, 2003 is limited to the contingencies expressly stated in that provision, and cannot be used merely to verify payment of past taxes. It also noted that provisional attachment under section 45(1) is a separate revenue-protection power during assessment or reassessment, and further detention of the same consignment was unnecessary where other goods of comparable value had already been attached. The truck and goods were therefore directed to be released. Case-Laws VAT and Sales Tax Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340921