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2016 (1) TMI 910 - HC - VAT and Sales TaxDetention of truck along with the goods which are in the nature of ceramic tiles. Case of the petitioner is that the goods were transported for interstate sale originating from Rajasthan for sale at Maharashtra State. The authorities have detained such goods on the ground of insufficient documents. - Held that - Truck / goods are allowed to released after deposit of tax at applicable rate and subject to further conditions.
Issues Involved:
Challenge to detention of truck with goods due to insufficient documents by authorities. Analysis: The petitioner challenged the detention of his truck carrying ceramic tiles by authorities, claiming the goods were transported for interstate sale from Rajasthan to Maharashtra. The authorities detained the goods citing insufficient documents. The petitioner's counsel argued that the truck had all necessary documents, questioning the authority of the Value Tax department to detain the vehicle. The court noted that detaining a vehicle with goods is an extreme measure and emphasized the need for strong evidence to support such actions to prevent irreversible damage. Additionally, the court highlighted the importance of safeguarding revenue interests, especially when dealers or transporters lack a permanent base in the state, making it difficult to trace them during assessments. The court decided to release the truck with the goods under specific safeguards and directions. Firstly, the petitioner was instructed to deposit an amount calculated at a 15% tax rate on the dealer's price with the authorities by a specified date. This amount would remain deposited with the department to cover potential tax liabilities pending assessment. The petitioner was also required to provide detailed information about the dealer from whom the goods originated and the dealer to whom they were to be delivered. Furthermore, the petitioner had to submit proof of delivery to the department by a specified deadline. The department was directed to expedite the assessment proceedings, aiming for completion within three months. In conclusion, the petition was disposed of as per the court's directions. Direct service was permitted in this matter.
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