TaxTMI 
TaxTMI 
2016 (5) TMI 521
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....el for the respective parties, the matter was taken up for final hearing and is disposed of by this judgment. 3. By this petition under Article 226 of the Constitution of India, the petitioners challenge the notice dated 22.03.2016 issued by the second respondent in Form 401 as well as the impugned detention order dated 22.03.2016 passed by the second respondent under section 70A of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the GVAT Act"). 4. The first petitioner is a sole proprietary firm carrying on business of trading in dry-fruits and other edible goods and other items. The second petitioner is a Company registered under the provisions of the Companies Act, 1956 and is, inter alia, engaged in the pan-India bus....
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....ner, the driver was able to produce the invoice and lorry receipt which clearly showed that the goods were only in transit in the State of Gujarat. However, the driver was unable to produce Form 405 in respect of transit through the State of Gujarat, since he had forgotten to get it issued at the entry check post. The invoice, lorry receipt, registration certificate of the truck and the driver's licence were taken in custody by the second respondent. It is the case of the petitioners that immediately thereafter, the second respondent passed the detention order dated 22.03.2016 under section 70A(2) of the Gujarat Value Added Tax Act, 2003 detaining the goods loaded in the truck No.HR-55-T-7187, at 04:00 p.m. Being aggrieved, the petitioners ....
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....m 402/403, whereas no required documents viz., system generated form 403 related to the goods have been produced, in order to show that the goods are in transit through the State of Gujarat. It was submitted that when the bill as well as the lorry receipt have been produced before the respondent authorities showing that the goods are in transit through the State of Gujarat, there was no question of detaining the goods. It was, accordingly, urged that the petition deserves to be allowed by granting the reliefs as prayed for therein. 6. Opposing the petition, Mr. Hardik Vora, learned Assistant Government Pleader, reiterated the contents of the affidavitin- reply filed on behalf of the second respondent, wherein it has been stated that the dr....
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....ich was issued at 02:45 p.m., Shri Nysuddin Asuddin Mev, driver of the said truck No.HR-55-T- 7187, was called upon to produce evidence in the nature of bill/builty and statutory forms by 03:40 p.m. on the same day. At 04:00 p.m., on the same day, that is, on 22.03.2016, the second respondent passed the impugned detention order under section 70A of the GVAT Act. 8. Having regard to the contents of the impugned detention order dated 22.03.2016, it would be apposite to reproduce the same as under: "DETENTION ORDER (Under section 70(A) of Gujarat Value Added Tax Act, 2003) The intelligence has been received regarding the movement of goods form (from) within Gujarat State OR other State to Gujarat wherein no Form 402 / 403 has been carried....
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....ck no) as per Annexure A attached with this order. It may be noted that where no claim is made by any person in respect of the goods detained within a period of two days from the date of such detention, the goods shall be seized." 9. As can be seen from the impugned detention order, the same contains several blanks. It is stated therein that the vehicle was stopped at Changodar Road, Ahmedabad under section 67(6) of the GVAT Act, whereas the learned Assistant Government Pleader, under instructions, has stated that no action was taken under sub-section (6) of section 67 of the GVAT Act, as a search warrant is required to be obtained for the purpose of carrying out search under sub-section (6) of section 67 of the GVAT Act. The impugned ....