Sunday 12 April 2015

AO has to seize goods if any discrepancy is found in docs instead of detaining vehicle containing go

CST & VAT : Gujarat VAT - Where Authorised Officer checked a vehicle transporting goods from Mangalore to Gujarat State and having found that documents accompanied with goods were not satisfactory detained vehicle and did not take action for seizure of goods and for release of vehicle, Authorised Officer was to be directed to release vehicle by unloading of goods


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