IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 31ST JULY 2008 / 9TH SRAVANA 1930 WP(C).No. 23047 of 2008(R) -------------------------- PETITIONER: ------------ L. THOMAS, PROPRIETOR, MAR ABO FUELS, EAST KALLADA, KOLLAM DISTRICT. BY ADV. SRI.K.B.PRADEEP RESPONDENTS: ------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, GOVT. OF KERALA, THIRUVANANTHAPURAM. 2. THE INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQAUD NO. II, KOTTARAKKARA. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 23047 OF 2008 R ```````````````````````````````````````````````````` Dated this the 31st day of July, 2008 J U D G M E N T Case of the petitioner in brief is as follows. Petitioner runs a petroleum retail outlet for retail sale of petroleum products supplied by M/s.Essar Petroleum. Since there is no continuous supply of products, the petitioner purchased 7048 litres of petrol worth Rs.3,65,800/- from a nearby petroleum outlet on bill. The sales tax authorities detained the petitioner's vehicle and took the same into custody. According to the petitioner, though the petrol purchased has already suffered tax, the petitioner is now served with a notice under section 29 of the KGST Act. Petitioner filed Ext.P4 reply. The learned counsel for the petitioner would submit that at any rate, having regard to the fact that there was an earlier proceeding and in the same, security was demanded for a sum of Rs.1,93,875/- and security was furnished and the same has been ordered to be refunded as per order dated 18.5.2008, the goods may be released without insisting on the implementation of the refund order. WPC.23047/08 : 2 : 2. Learned Government Pleader does not seriously oppose the submission of the petitioner. He submits that the petitioner may also be called upon to execute a simple bond. In such circumstances, writ petition is disposed of as follows. There will be a direction to the 2nd respondent to release the goods covered by Ext.P3 upon the petitioner executing a simple bond for the amount demanded. It is further ordered that the security amount ordered to be refunded as per proceedings dated 18.5.2008 by the Intelligence Officer, Squad No.1, Kollam need not be implemented till the adjudicatory process pursuant to Ext.P3 is concluded. The adjudicatory process will be concluded within two months from the date of receipt of a copy of this judgment. (K.M.JOSEPH, JUDGE) aks