P A CHERIAN Vs. INTELLIGENCE INSPECTOR

JUDGEMENT

(1.) The proceedings initiated under Section 47(2) of the Kerala Value Added Tax Act, 2003 (KVAT Act) is under challenge. The reason for detention mentioned in the notice is that the goods (timber sawn sizes) were transported on the strength of invoice prepared under Form 8A, which is not in force as on date.

(2.) Heard learned Government Pleader appearing on behalf of respondents. It is contended that the form of the invoice which was used by the petitioner is not in force since 31.12.2007 onwards and therefore clandestine transport is reasonably suspected.

(3.) Having considered facts and circumstances I am of the opinion that, pending finalisation of the enquiry under Section 47, the goods can be released on the petitioner furnishing Security Bond.