https://www.taxtmi.com/caselaws?id=345514 Section 68 of the Gujarat Value Added Tax Act, 2003 was amended to remove the power to seize a vehicle and retain only a power to detain it while goods remained liable to seizure. The amended subsection, read with the changes to subsection (5) and the introduction of subsection (7), shows that the legislature intended seizure to apply to goods, not the conveyance, and that vehicle detention is only temporary for verification and follow-up checks. The vehicle cannot be kept in custody indefinitely in the absence of any statutory mechanism for prolonged detention, so release follows once the limited verification purpose is completed, while seizure of the goods may continue. en-us Fri, 14 Jul 2017 00:00:00 +0530 Tue, 06 Nov 2018 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345514 Section 68 of the Gujarat Value Added Tax Act, 2003 was amended to remove the power to seize a vehicle and retain only a power to detain it while goods remained liable to seizure. The amended subsection, read with the changes to subsection (5) and the introduction of subsection (7), shows that the legislature intended seizure to apply to goods, not the conveyance, and that vehicle detention is only temporary for verification and follow-up checks. The vehicle cannot be kept in custody indefinitely in the absence of any statutory mechanism for prolonged detention, so release follows once the limited verification purpose is completed, while seizure of the goods may continue. Case-Laws VAT and Sales Tax Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345514