THYSSENKRUPP ELEVATOR (INDIA) PVT LTD Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) THE petitioner has approached this Court challenging Ext.P2 order imposing penalty under the KVAT Act. THEre is an alternative prayer to direct the 1st respondent to consider Ext.P7 styled as a petition for rectification of the errors pointed out therein.

(2.) THE sequence of events shows that, the goods transported by the petitioner in vehicle No. KL-41/ 924 without valid documents were intercepted on the way, issuing notice under Section 47(2) of the KVAT Act, which made the petitioner to approach this Court earlier, by filing WP(C ) No.20233 of 2009. After hearing both the sides, Ext.P3 judgment was passed, for causing the goods to be released, without prejudice to the right of the respondents to adjudicate the proceedings within two months as specified. Pursuant to Ext.P3 judgment, the goods were released on 'self bond' and the proceedings were taken to logical conclusion by the 1st respondent converting the security guaranteed vide 'self bond' into penalty, as per order dated 09.10.2009. On appeal, the matter was remanded by the 2nd respondent, leading to Ext.P2 order; the operative portion of which reads as follows;

(3.) THIS Court finds considerable force in the above submission. In the said circumstances, interference is declined and the Writ petition is dismissed; however without prejudice to the rights of the petitioner to avail the statutory remedy by way of appeal, if so advised.