https://www.taxtmi.com/caselaws?id=274657 Failure to stop at a check post under the Andhra Pradesh Value Added Tax Act, 2005 attracts penal consequences but does not itself authorise detention of goods or a vehicle when the required documents are carried. Detention is permissible only where statutory conditions for interception and detention are met. Compounding of the offence is voluntary and cannot be enforced through coercive recovery of a compounding fee; refusal to compound leaves the authorities free to initiate prosecution. The goods and vehicle must therefore be released, subject to lawful proceedings for the failure to stop. en-us Wed, 20 Jul 2016 00:00:00 +0530 Mon, 27 Aug 2018 17:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274657 Failure to stop at a check post under the Andhra Pradesh Value Added Tax Act, 2005 attracts penal consequences but does not itself authorise detention of goods or a vehicle when the required documents are carried. Detention is permissible only where statutory conditions for interception and detention are met. Compounding of the offence is voluntary and cannot be enforced through coercive recovery of a compounding fee; refusal to compound leaves the authorities free to initiate prosecution. The goods and vehicle must therefore be released, subject to lawful proceedings for the failure to stop. Case-Laws VAT and Sales Tax Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274657