The petitioner's goods, which he had purchased from outside the State, were detained at the entry check post, for the reason stated in Ext.P3 notice. The reasons are that the consignee is a defaulter and has tax dues to the Government, and that the consignee is not authorized to purchase fire fighting equipments, since the same is not included in the Registration Certificate. Admittedly, going by Ext.P2 invoice, the goods were purchased, not after availing concessional rate, since CST has been paid at the enhanced rate without 'C-Form'. Hence, there is no question of inclusion in the Registration Certificate. However, since, the consignee is said to be a defaulter of tax dues, what is provided under Section 47(4) of KVAT Act, is only payment of advance tax for the goods under consignment. W.P.(C) No. 14815 of 2014 2 2. In such circumstance, the goods shall be released on payment of advance tax for the equipment, but, however, not on the value estimated by the check post authorities, but, on the invoice value shown in Ext.P2. In such circumstance, there is absolutely no purpose in initiating an adjudication proceeding since no offence as such is made out.
Writ Petition allowed. No cost Sd/-
K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge.