H AND R JOHNSON Vs. INTELLIGENCE INSPECTOR

JUDGEMENT

(1.) Petitioner is aggrieved by interception of transport and issuance of Ext.P4 notice under section 47(2) of the Kerala Value Added Tax Act (for short the KVAT Act).

(2.) According to the petitioner, the goods under transport are vitrified tiles, which was sold to a dealer at Calicut viz., M/s.Kurikkal Tile Centre, Mavoor Road, Calicut, as per invoice dated 31-8-2010. The goods in question was transported from Cochin Port to Kozhikode. The goods were intercepted by the respondent at Vytttila on Bye-pass Road. The reason for detention mentioned in Ext.P4 is that, even though documents like Form 8FA, Bill of Entry, invoice dated 17-8-2010 with respect to import, and advance tax utilization certificate were accompanying the transport, the consignment was not accompanied with the value addition invoice and statutory Delivery Note in Form 15. Since the goods in transport was classified as an evasion prone commodity, it is suspected that the consignor had connived with the consignee to suppress the sale and thereby attempted evasion of payment of tax.

(3.) Learned counsel for the petitioner asserted that the value addition invoice and delivery note in Form 15 were available along with the transport and that the respondents had refused to accept the same inspite of production. It is pertinent to note that in Ext.P4 notice itself it is mentioned that with respect to another consignment of the petitioner the value added invoice was accompanying. Therefore, contention of the petitioner is that, the petitioner being a reputed company will not effect sale of any items without proper invoices. Since the invoice was drawn few days prior to the transport, delivery note was also issued which contained the number of the invoice, is the contention. It is also stated that in the return submitted by the petitioner proper entry regarding the transaction in question is reflected.