2015 (3) TMI 1177

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....to quash the memo - Annexure-C dated 28.12.2014 passed by respondent No.5 and it is prayed to direct the respondents to release the vehicle bearing Registration No.RJ-14-IG-4047 on suitable condition forthwith. 2. We have heard Mr.Karia, learned Counsel for the petitioner and Mr.Dave, learned AGP for the respondents.   3. As such the facts are not undisputed inasmuch as the goods in que....

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....e Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the 'Act'), the authority has power to seize the goods as well as detain the vehicle and, therefore, such powers have been exercised.   5. Whereas, Mr.Karia, learned Counsel for the petitioner submitted that he is ready to abide by any terms and conditions as this Court may find it proper, in the event it is found that they ha....

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....tion of the aforesaid Section, which has been pressed in service, it appears that there is power with the respondents to seize the goods and for such purpose there is also such power to detain the vehicle. If the latter part of Sub-section (4) of Section 68 is considered it appears that after the seizure of the goods, receipt thereof is to be given to the person from whose possession the goods are....

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....o be released thereafter. In the present case, nothing has been done and the vehicle with the goods is lying at the Bhilad Check Post and the said aspect is undisputed. 8. It also appears that the vehicle is detained since 28th December, 2014 and no action is taken for seizure of the goods or for release of the vehicle. 9. In view of the above, we find that appropriate direction deserves to ....