The goods being transported in the vehicle bearing No.MH46H-1018 were intercepted and detained on 26.10.2014 by the first respondent/Intelligence Inspector under Section 47 (2) of the KVAT Act. The case of the petitioner is that he is a Works Contractor having Head Office at Bangaluru and a branch at Puthencruz in Ernakulam and is having registration both under the KVAT and CST Acts.
2. Heard the learned Government Pleader, who submits with reference to the materials on record that the reasons for detention is discernible from Ext.P5(a)notice issued under Section 47(2) of the KVAT Act; the relevant paragraph of which is extracted below:
“The vehicle with the goods checked at CTCP, Walayar (IN). On verification of the invoice accompanied with the consignment, shows that the transaction is interstate purchase of electrical cables against C form (@ concessional rate 2%. On verification of the invoice it is ascertained that the consignor W.P.(C)No.30059 OF 2014 2 or consignee have no valid registration under KVAT and CST Act for effecting interstate transactions against C Form. Moreover as per the telephonic conversation with the owner of the goods reveals that the goods owned by M/s. Netconnect Technologies , Puthencruz, Ernakulam and they are a works contractor with TIN under the rolls of the Asst. Commissioner (WC), Mattancherry. Hence it is suspected that the dealer has trying to evade tax by hiding their TIN.”
3. This Court does not propose to go into the merits of the case, as the matter requires to be finalised by way of adjudication proceedings. However, this Court does not find it necessary to detain the goods any further and the same shall be released to the petitioner on condition that the petitioner deposits 25% of the amount shown in Ext.P5(a) and furnishes a 'simple bond' without sureties for the balance amount. It is made clear that this will be without prejudice to the rights of the respondents to pursue the adjudication proceedings, which exercise shall be completed in accordance with law, as expeditiously as possible, at any rate, within two months from W.P.(C)No.30059 OF 2014 3 the date of receipt of a copy of the judgment. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the concerned respondent for further steps.
The Writ Petition is disposed of as above.
P.R.RAMACHANDRA MENON JUDGE lk