2016 (10) TMI 286

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....Respondent ORDER ( Per : Honourable Mr. Justice Akil Kureshi ) 1. Petitioner's principal grievance pertains to detention of four trucks carrying the goods belonging to the petitioner two of which are detained at Kaprada check-post and two at Dahod check-post. These trucks carry equipments and machinery for installation of cooling towers, for which, the petitioner has undertaken contra....

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....lowed to pass. He further submitted that looking to sizeable tax arrears of the petitioner, the other two trucks, even if are to be released, may be on appropriate conditions. 2. With respect to filing of the wrong form, the insistence of the department that the petitioner must present correct form cannot be found fault with. However, regarding penalty, we notice that under sub section (5) of S....

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....djusted towards the final liability ascertained. 4. Regarding the other two trucks, prima facie we do not see any power of the department to detain goods of a dealer to recover unpaid taxes unless specific order in terms of Section 45 of provisional attachment in the past. Counsel for the petitioner submitted that even with respect to the computation of the tax arrears, there are disputes betwe....

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....n sub section (5) of Section 68 of the VAT Act. (ii) The petitioner shall make a representation to the competent authority why lesser penalty in terms of Section 68(5) of the Act should not be levied. (iii) As soon as these requirements are fulfilled, the authority shall release all four trucks of the petitioner. (iv) The authority shall determine the liability of the pe....