The petitioner is aggrieved by the detention of goods transported inter-State, for the reasons revealed in Exhibit P2. The reason for detention is that the goods sought to be transported does not figure in the Certificate of Registration, in the list of goods permitted to be dealt with.
2. The petitioner, however, contends that he had preferred an application for including many items, evidenced by Exhibit P3, of which item No.10 in the 2nd List, in the description of items to be purchased, was “Polishing Material & Paints”. It is the contention of the petitioner that, in fact, though the application was received and the petitioner had been dealing with the goods from 2013 onwards, the Assessing Authority has not uploaded the same in the website of the Department and this alone led to the detention of the goods.
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3. In any event, without going into the merits of the issue and noticing the submission of the learned Government Pleader, on instructions, that in fact Exhibit P3 was received by the Assessing Officer, this Court deems it fit that the goods are released, as expeditiously as possible on production of a certified copy of this judgment, on execution of simple bond without sureties. I direct so.
Writ petition disposed of.
Sd/- K.Vinod Chandran, Judge vku.
( true copy )