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Judgment
The petitioner is aggrieved with the detention made at Ext.P2. The detention was for reason that the invoice accompanying the goods are issued with four serial numbers without any alpha numerals as has been prescribed under Rule 58 (ii)(a) of the Kerala Value Added Tax Rules, 2005. It was also found on verification of the return from the KVATIS for the previous month that the very same series was issued in the earlier month also and the invoices accompanying the present consignment was earlier in chronology than that disclosed from the returns of the previous month.
The learned Counsel for the petitioner submits that the petitioner has two branches; one in Trichur and one in Palakkad and that the sales in one of the unit is more than that
in the other. However, that is no reason for the petitioner to issue the same series of bills from both the branches, which would definitely raise a suspicion to attempt evasion of tax.
In the context of the specific Rule, there cannot be any unconditional release of the goods. In the circumstances noticed above, the petitioner shall be permitted release of the goods only on payment of the security deposit demanded or furnishing of bank guarantee at the option of the petitioner. The adjudication proceedings shall be continued untrammelled by any observation made herein.
Writ petition is dismissed.