WIPRO GE HEALTHCARE PVT LTD Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) THE petitioner is a registered dealer under the Kerala Value Added Tax Act, as borne by Ext.P5 certificate of registration. The petitioner obtained Ext.P2 purchase order dated 30.3.2012 from the Malabar Cancer Centre for supply of 1.5T MRI RF Shielding equipments and accessories and for installation of the same. Pursuant to the said purchase order, the goods were transported on the strength of Ext.P3 invoice dated 22.6.2012 in the vehicle bearing No.TN60 A 4525, which was intercepted in the course of transit by the respondent, issuing Ext.P4 notice under Section 47(2) of the Kerala Value Added Tax Act, doubting evasion of tax and demanding security deposit to the extent as specified therein. Though the petitioner submitted Ext.P5 reply explaining the facts and circumstances, the same did not turn to be fruitful, which made the petitioner to approach this Court by filing this writ petition.

(2.) HEARD the learned Government Pleader as well.