PEPSICO INDIA HOLDINGS PVT LTD Vs. INTELLIGENCE INSPECTOR

JUDGEMENT

(1.) A consignment of soft drinks and soda dispatched by the petitioner to its dealer at Changanassery was detained as per Ext.P3 notice issued under Section 47(2) of the KVAT Act. The detention was on 1.3.2012 and the reason mentioned is that the invoice is dated 29.2.2012 and that the vehicle number on the invoice was corrected. Ext.P2 is the invoice. In this invoice it is seen that the initially the vehicle number was written as 'KL01 C- 1739' and this vehicle number is corrected as 'KL-7S-97'. It is on account of the above that suspecting attempt for evasion of tax the goods were detained. Counsel for the petitioner submits that after endorsing the change of vehicle in the invoice it was duly attested and therefore there is no reason to suspect evasion of tax.

(2.) THOUGH prima facie the justification offered appears to be acceptable, however it is a matter for enquiry which is to be conducted under Section 47(2) of the Act.