2015 (12) TMI 426

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..... tion of any penalty has been imposed upon the petitioner for release of the goods. It appears that the respondents only want to verify the actual facts of the case in view of the discrepancy of the truck number and also to examine the tax liability of the petitioner under the Act. In the opinion of this Court, the respondents are not in any manner prohibited from carrying out such verification in accordance with law, however, for that purpose, it is not necessary to detain the truck along with the goods in question. Under the circumstances, the petition deserves to be allowed with liberty to the respondents to examine the tax liability of the petitioner, if any, under the provisions of the Act. - Decided in favour of assessee. - Special Ci .....

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..... n question was intercepted and detained at the Commercial Tax Check Post, Shamlaji Check Post by the second respondent. Since the truck and the goods were not released, the petitioner has filed the present petition seeking to release the goods forthwith. 5. Mr. Trupesh Kathiriya, learned advocate for the petitioner assailed the action of the respondents by submitting that the detention of the truck with the goods of the petitioner is without authority of law inasmuch as the goods were sold for personal purpose to an end user and that the transaction was an inter-state sale. It was submitted that the petitioner is ready and willing to follow the due procedure as prescribed under the Central Sales Tax as well as the Gujarat Value Added Tax .....

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..... e tax liability of the petitioner is required to be examined under the provisions of the Act as the petitioner has an office at Ahmedabad and engages employees for fitting the designs and providing material to fulfill the contract. From the facts as emerging from the record it appears that no condition of any penalty has been imposed upon the petitioner for release of the goods. It appears that the respondents only want to verify the actual facts of the case in view of the discrepancy of the truck number and also to examine the tax liability of the petitioner under the Act. In the opinion of this Court, the respondents are not in any manner prohibited from carrying out such verification in accordance with law, however, for that purpose, it .....

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