AO directed to pay cost to assessee as inordinate delay in release of vehicle instigated mental tort

CST & VAT : West Bengal VAT - Where Authorised Officer had detained vehicle of assessee along with goods loaded therein on 7-9-2012 and declined to release vehicle and thereafter Tribunal by order dated 17-10-2012 directed Authorised Officer to release vehicle after unloading of goods, since assessee had to undergo mental agony and sufferings for month together, Authorised Officer was to be directed to pay Rs. 10,000 by way of cost to assessee