IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 29TH OCTOBER 2008 / 7TH KARTHIKA 1930 WP(C).No. 31625 of 2008(M) ---------------------------------------------- PETITIONER(S): ---------------------- LOTEMP SYSTEMS, XL/7918, PULLEPPADY JUNCTION, ERNAKULAM, KOCHI - 682 035, REPRESENTED BY ITS MANAGING PARTNER SIMON JOHN. BY ADV. SRI.K.I.MAYANKUTTY MATHER SRI.P.P.RAMACHANDRAN SRI.E.M.UNNIKRISHNAN (MANJERI) RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX INSPECTOR, WALAYAR CHECK POST, WALAYAR. 2. COMMERCIAL TAX OFFICER, KVAT CIRCLE-II, ERNAKULAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 31625 OF 2008 M -------------------------------------- Dated this the 29th October, 2008 JUDGMENT Petitioner challenges Ext.P3. Ext. P3 is a notice issued under Section 47(2) of the KVAT Act. Two reasons are stated. They are as follows: The tin number shown is not correct. The transport copy of the document is also not seen attached along with the consignment. 2. I heard Shri K.I. Mayankutty Mather, learned counsel appearing for the petitioner and the learned Government Pleader. Shri Mayankutty Mather would contend that in this case, actually the consignment was accompanied by the original of the Invoice and as far as the tin number is concerned, it is a bonafide mistake committed by the consignor. Petitioner is the consignee itself. Having regard to the facts, the Writ Petition is disposed of as follows: The first respondent will release the goods detained by WPC. 31625/08 M 2 Ext.P3 upon the petitioner executing a Bond without sureties for the amount and also the petitioner producing the transporter's copy of the Invoice. The adjudication pursuant to Ext.P2 will be completed within a period of two months from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge