The goods brought by the petitioner in the vehicle bearing No.TN/28AM/6314 came to be detained by issuing Ext.P2 notice under Section 47(2) of the KVAT Act doubting evasion of tax and demanding security deposit to the extent as specified therein. The petitioner has satisfied the requirements on a provisional basis and got the goods released. The present grievance is with regard to delay in finalising the adjudication proceedings.
2. Heard the learned Government Pleader as well.
3. In the above circumstance, the competent authority is directed to finalise the adjudication proceedings, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of this judgment along with a copy of the writ petition before the competent authority for further steps.
The writ petition is disposed of.
P.R.RAMACHANDRA MENON JUDGE lk