RENUKA AGENCIES Vs. INTELLIGENCE OFFIER

JUDGEMENT

(1.) The petitioner is a dealer in Ghee and other food products. It is also registered as a dealer under the provisions of Kerala General Sales Tax Act and Central Sales Tax Act and doing business at Mahe, Pondicherry.

(2.) In this original petition filed, the only question that would arise for our consideration and decision is, whether the Intelligence Officer of the Department was justified in imposing penalty under S.45A of KGST Act, on the sole ground that the petitioner has not surrendered transit pass at the last check post point.

(3.) The facts which are absolutely necessary for the disposal of the original petition is as under: