AGHIN INNOVATIONS ANNIE HALL ROAD Vs. INTELLIGENCE INSPECTOR

JUDGEMENT

(1.) GOODS transported by the petitioner along with goods consigned by a sister concern of the petitioner, was intercepted and detained on issuing Ext.P2 notice under section 47(2) of the the Kerala Value Added Tax Act, 2003. The reason for the detention mentioned in Ext.P2 is that one among the two invoices does not contain any endorsement to the effect that such goods were declared at the Commercial Tax Check Post at Thamarassery.

(2.) THE allegation is that, the invoice bearing No.284 dated 4-11-2010, was seen sealed in the first check post, but it was not seen entered in the inward register and it was not signed by the commercial tax authority. This bill was not seen produced before the commercial tax authority in the second check post at Thamarassery. Accordingly it is presumed that the said bill was not produced before the commercial tax authority with a mala fide intention of non- disclosure of the transaction in the accounts of the petitioner.

(3.) QUESTION whether there was any mala fide intention in the transport and as to whether there was any attempt in evasion of tax, are a matter which need be decided on finalizing the enquiry as contemplated under section 47. Having considered the facts and circumstances and having perused the documents produced, I am of the opinion that the goods can be released pending finalization of the enquiry, on the petitioner furnishing adequate security.