https://www.taxtmi.com/caselaws?id=274657 Section 59 of the Andhra Pradesh Value Added Tax Act, 2005 penalises failure to stop a vehicle at a check post, but it does not by itself authorise detention of goods or the vehicle when the required documents are being carried; detention arises only if the statutory conditions for interception and seizure are otherwise met. Compounding under Section 61(1)(iii)(aa) is voluntary, so the compounding fee cannot be coerced, and the authority's remedy is to proceed with prosecution under the Act. The note records that release of the goods and vehicle follows where detention is unsupported by the statute. 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 Section 59 of the Andhra Pradesh Value Added Tax Act, 2005 penalises failure to stop a vehicle at a check post, but it does not by itself authorise detention of goods or the vehicle when the required documents are being carried; detention arises only if the statutory conditions for interception and seizure are otherwise met. Compounding under Section 61(1)(iii)(aa) is voluntary, so the compounding fee cannot be coerced, and the authority's remedy is to proceed with prosecution under the Act. The note records that release of the goods and vehicle follows where detention is unsupported by the statute. Case-Laws VAT and Sales Tax Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274657