SAMSUNG INDIA ELECTRONICS P LTD Vs. INTELLIGENCE INSPECTOR

JUDGEMENT

(1.) Petitioner is aggrieved by interception of goods transported on the strength of invoice, on issuing Ext.P2 notice under Section 47(2) of the Kerala Value Added Tax Act, 2003. The goods under transport were 20 Nos. of Refrigerators despatched from the place of business of the petitioner at Kakkanadu to a distributor at Harippad. According to the petitioner, the vehicle was sent from Kakkanadu during the night of 17.9.2010 and the goods could not be unloaded at the place of business of the dealer at Harippad on the next day morning, due to an unexpected Harthal declared on that area and since the shop of the dealer remained closed on that day. The next day (19.9.2010) was a Holiday, being Sunday. When the goods were brought from the place of residence of the driver of the vehicle to the consignee, on 20.9.2010 at about 9.30 A.M., the 1st respondent intercepted and Ext.P2 notice was issued.

(2.) On a perusal of Ext.P2 it is evident that the reason for detention mentioned therein is that eventhough the invoice is dated 17.9.2010, the goods were seen transported only on 20.9.2010. Hence suspecting that more than one consignment might have been sent using the same documents, genuineness of the transport as well as evasion of payment of tax was questioned. Petitioner was requested to pay security deposit to the tune of Rs.54,730/-.

(3.) Learned Government Pleader appearing on behalf of the respondents submitted that the interception was after three days of despatch of the goods, whereas the maximum time which will be taken for the transport from Kakkanadu to the place of the consignee, will be only 2= hours. Hence genuineness of the transport is under suspicion.