IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 33575 of 2008(V)
1. M/S. SEEMAS WEDDING COLLECTIONS,
... Petitioner
2. M/S. BLUE STAR LIMITED,
Vs
1. THE COMMERCIAL TAX INSPECTOR,
... Respondent
For Petitioner :SRI.A.KUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :12/11/2008
O R D E R
K.M.JOSEPH, J.
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WP.(C) No.33575 of 2008
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Dated this the 17th day of November, 2008
JUDGMENT
Petitioner challenges Ext.P3 notice issued under Section 47(2)
of the Kerala Value Added Tax Act. The reason stated reads as follows:
“The consignment has been transported under the
strength of Form 16 dated 17.10.2008. But purchase invoice is
seen raised only on 25.10.2008 vide invoice No.E9/05938
dt.25.10.2008 of Blue Star Limited, Dadra. So the form 16
attached is not related to this consignment. It is suspected that
the consignment mentioned in the form 16 has already be
transported. Hence evasion of tax suspected.”
2. I heard learned counsel for the petitioner and the learned
Government Pleader.
3. Learned counsel for the petitioner points out that along with
the purchase order petitioner had forwarded Form 16 notice and there is no
prohibition against the giving of Form 16 declaration.
Having considered the facts, the writ petition is disposed of
modifying Ext.P3 and directing that if the petitioner furnishes simple bond
without sureties for the amount demanded along with the copy of the
registration certificate of the petitioner under the KVAT Act, the goods will
WPC. 33575/2008. 2
be released to the petitioner. The adjudication proceedings will be
completed in accordance with law within a period of two months from the
date of receipt of a copy of this judgment.
(K.M. JOSEPH, JUDGE)
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