IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 23RD MARCH 2009 / 2ND CHAITHRA 1931 WP(C).No. 9290 of 2009(E) ------------------------- PETITIONER(S): --------------- M/S.FASHION MARBLES AND GRANITES (P) LTD S.A.ROAD, VYTTILA, KOCHI REP. BY ITS DIRECTOR MR.KAILASH CHAND SHARMA BY ADV. SRI.DEVAN RAMACHANDRAN SRI.K.M.ANEESH RESPONDENT(S): --------------- 1. THE STATE OF KERALA REP. BY ITS SECRETARY DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM 2. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE III COMMERCIAL TAXES DEPARTMENT, ERNAKULAM 3. THE INTELLIGENCE INSPECTOR SQUAD NO.IV, ERNAKULAM DEPARTMENT OF COMMERCIAL TAXES EDAPPALLY, KOCHI-24. BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.3.2009 , THE COURT ON 23/03/2009 DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 9290 OF 2009 E ```````````````````````````````````````````````````` Dated this the 23rd day of March, 2009 J U D G M E N T I heard learned counsel for the petitioner and learned Government Pleader. 2. Challenge is against Ext.P5 which is a notice issued under section 47(2) of the KVAT Act, 2003. I went through the defects. Of course, the petitioner has given Ext.P6. I feel that this is a case where the goods can be ordered to be released on furnishing bank guarantee for the amount demanded. 3. Accordingly, writ petition is disposed of as follows. Upon the petitioner furnishing bank guarantee for the amount demanded in Ext.P5, the goods detained thereunder will be forthwith released to the petitioner. The adjudication will be completed within two months from the date of receipt of a copy of this judgment. (K.M.JOSEPH, JUDGE) aks