IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 17278 of 2009(D)
1. THIRUPATHI, THIRUPATHI TRADERS,
... Petitioner
Vs
1. THE INTELLIGENCE INSPECTOR, SQUAD NO.IV,
... Respondent
2. THE INTELLIGENCE OFFICER,
3. THE DEPUTY COMMISSIONER, COMMERCIAL
For Petitioner :SRI.K.REGHU KOTTAPPURAM
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :23/06/2009
O R D E R
P.R. RAMACHANDRA MENON J.
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W.P. (C) No.17278 of 2009
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Dated, this the 23rd day of June, 2009
JUDGMENT
The petitioner is aggrieved of Ext.P3 notice issued by the first
respondent under the KVAT Act. Case of the petitioner is that, the
attempt on the part of the departmental authorities is to convert the
security furnished by the petitioner in response to Ext.P3, as penalty
and to finalize the matter accordingly, referring to the alleged
discrepancy, which according to the petitioner is not correct or
sustainable. The learned counsel for the petitioner submits that the
petitioner has already submitted Ext.P5 objections, against the
collection of penalty, before the first respondent. It is also brought to
light that, the petitioner has remitted the security amount for release of
the vehicle as well as the goods, in response to Ext.P3.
2. Heard the learned Government Pleader as well.
Considering the facts and circumstances, this Court does not find
it necessary to go into the facts and figures as pointed out in the Writ
Petition, but for directing the first respondent to finalize the adjudication
proceedings pursuant to Ext.P3. The petitioner will be at liberty to
highlight all contentions available to him, on facts as well as in law and
the proceedings shall be finalized, after hearing the petitioner, as
expeditiously as possible, at any rate, within a period of one month from
WP (C) No. 17278 of 2009
: 2 :
the date of receipt of a copy of this judgment.
The Writ Petition is disposed of accordingly.
P. R. RAMACHANDRA MENON, JUDGE
kmd