IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 5TH SEPTEMBER 2008 / 14TH BHADRA 1930 WP(C).No. 27288 of 2008(W) -------------------------- PETITIONER: ------------ M/S.CHIPPY EXPORTERS & IMPORTERS SHOP NO.3, IST FLOOR, MUNICIPAL BUILDING CHINNAKKADA, KOLLAM BY ADV. SRI.V.C.JAMES SRI.SERGI JOSEPH THOMAS SRI.GEORGE MECHERIL SRI.S.AJAY KUMAR RESPONDENTS: ------------- THE INTELLIGENCE INSPECTOR COMMERCIAL TAXES, SQUAD NO.III, KOLLAM BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 5.9.2008 , THE COURT ON 05/09/2008 DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 27288 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 5th day of September, 2008 JUDGMENT Petitioner challenges Ext.P8, which is a notice issued under Section 47(2) of the KVAT Act. Learned counsel for the petitioner submits that the petitioner is prepared to furnish Bank Guarantee for the amount demanded in Ext.P8. Learned Government Pleader does not seriously oppose the same. The writ petition is disposed of directing the respondent to release the goods upon the petitioner furnishing Bank Guarantee for the amount demanded in Ext.P8. Adjudication process will be completed at the earliest and at any rate within a period of six weeks from the date of receipt of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb