IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 2ND AUGUST 2011 / 11TH SRAVANA 1933 WP(C).No. 20855 of 2011(F) --------------------------------------- PETITIONER(S): ------------------- IDEA CELLULAR LIMITED, MERCY ESTATE, 2ND FLOOR, RAVIPURAM, M.G.ROAD, COCHIN-15, REPRESENTED BY ITS AUTHORIZED PERSON SHRI.RAJ KUMAR.P.(ASST.MANAGER (LEGAL). BY ADVS. SRI.DEEPU THANKAN SMT.SONIA GEORGE RESPONDENT(S): ------------------------ 1. INTELLIGENCE INSPECTOR, SQUAD NO.1, O/O.INSPECTING ASST.COMMISSIONER INT, COMMERCIAL TAXES, KOZHIKODE, PIN-673 006. 2. ASST.COMMISSIONER OF COMMERCIAL TAXES (ASST),DEPT.OF COMMERCIAL TAXES SPECIAL CIRCLE III COMMERCIAL TAXES COMPLEX, THEVARA, ERNAKULAM. PIN-682 015. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.20855/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE CERTIFICATE OF REGISTRATION DTD. 6.1.09 ISSUED BY THE 2ND RESPONDENT. P2:- COPY OF THE PURCHASE ORDER ISSUED BY THE PETITIONER DTD. 3.2.11. P3:- COPY OF THE INVOICE NO.98753753 DTD. 6.7.2011 ISSUED BY NOKIA SIEMENS NETWORKS OY, FRANKFURT. P4:- COPY OF THE BILL OF ENTRY DTD. 8.7.11. P5:- COPY OF THE NOTICE ISSUED BY THE FIRST RESPONDENT DTD. 22.7.2011. P6:- COPY OF THE JUDGEMENT OF THIS HONOURABLE COURT IN WPC. 22843/09 DTD. 12.8.09. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 20855 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 2nd day of August, 2011. J U D G M E N T The petitioner is a company engaged in the business of providing telecommunication services in the State of Kerala. For upgradation of technology, the petitioner imported from Finland certain telecommunication equipments. While the same was being transported after the import, the same was detained under Section 47(2) of the Kerala Value Added Tax Act on allegation of attempt to evade tax, by issuing Ext.P5 notice. The allegation therein is that no tax invoice or delivery note were accompanied with the consignment and the registration number of the petitioner is not mentioned in the invoice. According to the petitioner, that was only an omission insofar as the documents were forwarded by the foreign seller directly to the company and it was not accompanying the goods. The petitioner therefore seeks release of the goods. 2. I have heard the learned Government Pleader also. 3. An identical question was considered by a learned single Judge of this Court in W.P(C) No. 22843/2009, the judgment in which is produced as Ext.P6 in this writ petition. In that writ petition, after considering an identical situation, this Court directed the petitioner to produce the original of the invoice along with the bill of entry before the authority concerned and the authority concerned was directed to consider and pass appropriate orders for releasing the goods and the vehicle to the petitioner within 24 hours on production of the W.P(C) No. 20855 of 2011 -: 2 :- original of the records. In view of the same, I am of opinion that this writ petition can also be disposed in terms of that judgment. 4. Accordingly, the petitioner is directed to produce the original of the invoice along with the bill of entry before the 1st respondent, who shall consider the same and pass appropriate orders regarding release of the goods to the petitioner within 24 hours on production of the original invoice and bill of entry. Thereafter, the appropriate authority shall complete the proceedings pursuant to Ext.P5 notice as expeditiously as possible at any rate within 3 months from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. Sd/- S. Siri Jagan, Judge. Tds/