IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 2ND JULY 2008 / 11TH ASHADHA 1930 WP(C).No. 19161 of 2008(F) -------------------------- PETITIONER: ------------ M/S LIGHTING SYSTEMS & SOLUTIONS (INDIA)PVT. LTD., VII 99A, MANANTHADAM, PUTHENCRUZE P.O., ERNAKULAM DISTRICT, REPRESENTED BY ITS ACCOUNTS MANAGER & AUTHORISED SIGNATORY, SHIBURAJ BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: ------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, WALAYAR. 2. THE ASSISTANT COMMISSIONER(KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, MATTANCHERRY, COCHIN-2. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 19161 OF 2008 F ```````````````````````````````````````````````````` Dated this the 2nd day of July, 2008 J U D G M E N T Petitioner challenges Ext.P3. Ext.P3 is a notice issued under section 47(2) of the Kerala Value Added Tax Act. The reason for detention is as follows. “The consignment is not accompanied by the original or duplicate of the invoice. Hence, there is every possibility of transporting other consignments using the same documents.” 2. I heard learned counsel for the petitioner and learned Government Pleader. The learned counsel for the petitioner submits that the original invoice was produced after some time of the detention. The value of the goods estimated is Rs.26,89,791/- as against Rs.17,17,000/- shown in the invoice, it is submitted. 3. Having heard the learned counsel on both sides, I am of the view that the petitioner may not be entitled to get an WPC.19161/08 : 2 : unconditional order releasing the goods without insisting payment of the amount demanded. But, at the same time, the goods can be ordered to be released on the petitioner furnishing bank guarantee for the sum demanded in Ext.P3 notice. Therefore, the goods will be released to the petitioner upon the petitioner producing bank guarantee to the satisfaction of the 1st respondent for the sum demanded in Ext.P3. It is further ordered that the adjudicatory process will be completed as early as possible, at any rate, within a period of six weeks from the date of production of a copy of this judgment. Writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE