YOGESH TRADING CO Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) Writ petition was preferred by the appellant seeking a writ of certiorari to quash Exts.P17 to P21 orders passed by the first respondent, Ext.P24 order passed by the second respondent and Ext.P25 order passed by the third respondent and also for consequential reliefs.

(2.) We heard learned Senior counsel Sri.Aryama Sundaram for the appellant and also Sri.V.V.Asokan, learned Special Government Pleader (Taxes), at some length.

(3.) Learned counsel for the appellant submitted that all the authorities have not properly examined the scope of Section 45A of the Kerala General Sales Tax Act in imposing penalty. Counsel further referred to various decisions of this Court in support of his contention and submitted that the initial burden is on the department to discharge. Counsel also submitted that the Intelligence Officer has passed Exts.P17 to P21 on mere conjunctures and surmises on irrelevant materials. Counsel further submitted that there is nothing to show that the assessee had transported rubber from Kerala to Karike in the State of Karnataka. In the absence of any material, counsel submitted that there is no justification in proceeding against the assessee and imposing penalty under Section 45A of the KGST Act. Counsel further submitted that the second respondent first revisional authority has committed an error in placing reliance on various materials which do not find a place in the show cause notice.