The petitioner is aggrieved by Exhibit P2 notice of detention, on the ground that the vehicle number shown in the delivery note, invoice and e-declaration have been manually corrected and no authentication was made to such corrections. The goods were transported in a truck bearing registration No.KA-01-C-4858, while in the on- line delivery note, the vehicle number was shown as KA-01-T-4858. The petitioner's contention is that it is a bona fide mistake and the driver himself has made corrections in the documents and it was only in such circumstance that the detention was made and there is actually no evasion of tax, since advance tax has been paid and the goods have been transported on the strength of an on- line delivery note. WP(C).No.13223 of 2014 - 2 -
2. It is not proper for this Court to look into the merits of the contentions, since adjudication proceedings are envisaged under the Kerala Value Added Tax Act, 2003. In any event, on a prima facie consideration of the case, it is only a technical defect and, hence, it is directed that the goods be released expeditiously on production of a certified copy of this judgment and on the petitioner remitting an amount of Rs.10,000/- (Rupees ten thousand only) and furnishing simple bond without sureties for the balance amount. The adjudication proceedings shall be completed within a period of three months from the date of receipt of a copy of this judgment.
Writ petition disposed of as above.
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( true copy ) Sd/- K.Vinod Chandran Judge.