AI Structured Summary
Not yet generated for this judgment
Judgment
The petitioner, who is a registered dealer under the Kerala Value Added Tax Act, 2003, is aggrieved by Ext.P1 notice issued to him, detaining the goods and vehicle. The petitioner is aggrieved by the insistence of the respondents that he must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle.
Heard learned counsel for the petitioner and the learned Government Pleader.
On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose of the writ petition with the following directions:
i. A perusal of Exhibit P1 detention notice would indicate that the consignment that was transported was 19000 kg coconut oil. The driver produced a bill but the inspecting authority found that the inter state tax invoice mentions about 19 MT of coconut oil and the dealer might have effected unaccounted sale without raising tax invoice. It was for this reason that the vehicle was detained on the apprehension of the respondents that there was a possible evasion of tax. The detention of the vehicle by the respondents cannot, therefore, be said to be unjustified.
ii. Taking note of the fact, however, that the petitioner is a registered dealer and that the transportation of the goods was duly accompanied by the documents prescribed under the KVAT Act, I direct the 1st respondent to release the consignment of goods and the vehicle subject to the petitioner paying 50% of the security deposit demanded in Exhibit P1 notice for the same, and executing a simple bond without sureties before the said respondent, for the balance amount demanded in Exhibit P1 notice.
iii. The respondents shall thereafter transmit the files to the adjudicating authority who shall adjudicate the matter and pass orders, after hearing the petitioner, within two months from the date of receipt of a copy of this judgment.
iv. The petitioner shall produce a copy of this judgment and a copy of the writ petition before the respondents.