The petitioner is aggrieved with the detention of the goods by Ext.P1 notice under Section 47(2) of the KVAT Act. The goods were transported interstate from Kochi to Bangalore. The goods were accompanied with an invoice with no tax collection being disclosed. The petitioner contends that it was sales return and not interstate sale as such. In such circumstance, the goods should have been accompanied by a delivery note as prescribed in the statute and the rules made thereunder. In fact, a delivery note manually prepared accompanied the goods.
2. There is a recent stipulation, as to the delivery note accompanying goods to be one which is registered on-line. Only in the circumstance of the said stipulation having been enforced in the month of April, 2014, there shall be a direction to the check post authorities to release the goods on production of a certified copy of this judgment and on deposit of 25% of the security deposit demanded along with execution of simple bond without sureties for the balance amount.
The writ petition is disposed of.
kp/-
K.Vinod Chandran Judge.