INKAL VENTURES PRIVATE LIMITED Vs. STATE OF KERALA REPRESENTED BY ITS SECRETARY DEPARTMENT OF COMMERCIAL TAXES THIRUVANANTHPURAM

JUDGEMENT

(1.) THE appellant has filed this appeal challenging the judgment of the learned Single Judge in W.P(C)8479/2012 disposing of the same. According to him, he had transported certain industrial measuring equipments with all the necessary transport documents. It has been found by the learned Single Judge that though the petitioner had transported the equipments, on inspection the same was not found to be accompanied by proper documents as stipulated by law. THErefore, Ext.P6 notice had been issued under Section 47(3) of the Kerala Value Added Tax Act (KVAT Act for short). THE equipments were also detained. It was challenging the said detention that the petitioner had filed the writ petition.

(2.) THIS Court found that there was no material or evidence to show that the equipments were accompanied by proper documents while transporting them. Therefore, this Court declined to interfere with the demand in Ext.P6 and the writ petition was disposed of directing the petitioner to furnish bank guarantee as security, in terms of the demand in Ext.P6.