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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.