https://www.taxtmi.com/caselaws?id=341162 Goods vehicle owners and transporters cannot be compelled to carry statutory forms that have not been properly published or brought into force through lawful amendment. Where the relevant forms remain unpublished, the executive lacks legal basis to insist on compliance under the carriage provisions, and coercive measures for non-carrying of such forms are unsustainable. The operative effect is that detention or penalty cannot be imposed for alleged non-compliance with forms that have not acquired legal force. en-us Wed, 22 Mar 2017 00:00:00 +0530 Tue, 04 Apr 2017 09:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341162 Goods vehicle owners and transporters cannot be compelled to carry statutory forms that have not been properly published or brought into force through lawful amendment. Where the relevant forms remain unpublished, the executive lacks legal basis to insist on compliance under the carriage provisions, and coercive measures for non-carrying of such forms are unsustainable. The operative effect is that detention or penalty cannot be imposed for alleged non-compliance with forms that have not acquired legal force. Case-Laws VAT and Sales Tax Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341162