IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 7TH OCTOBER 2008 / 15TH ASWINA 1930 WP(C).No. 29556 of 2008(R) -------------------------- PETITIONER(S): --------------- M/S.COCHIN FIRE TECH 1ST FLOOR, 36/159B S.N.COMPLEX, LISSY JN NEAR NORTH OVERBRIDGE, KOCHI-18 REP. BY ITS MANAGING PARTNER M.P.SREEKUMAR BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX INSPECTOR COMMERCIAL TAX CHECK POST WALAYAR 2. THE COMMERCIAL TAX OFFICER KVAT CIRCLE II, KALAMASSERY 3. THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 29556 OF 2008 R ```````````````````````````````````````````````````` Dated this the 7th day of October, 2008 J U D G M E N T Petitioner is a registered dealer engaged in the sale of fire and safety items. It is the petitioner's case that on the basis of the purchase order of the petitioner, its consignor despatched goods as per invoice No.961 dated 5.8.2008 from Gwalior to Kochi through an approved parcel agency. Petitioner is issued with Ext.P2 notice under section 47(2) of the KVAT Act. It is stated therein as follows: “ The consignment is not supported by transport or original copy of the invoice(only extra copy accompanied).” 2. Petitioner has preferred Ext.P5. Petitioner relies on Ext.P8 judgment also. According to the petitioner, the petitioner contacted the consignor which informed the petitioner that extra copy of the invoice was mistakenly attached to the consignment instead of the transporter copy WPC.29556/08 : 2 : and they have issued a letter(Ext.P3) to the 1st respondent stating the above facts. It is also submitted by the learned counsel for the petitioner that the petitioner has already produced the original and transporter copies of the invoice before the 1st respondent. 3. I heard learned Government Pleader also. Writ petition is disposed of directing the 1st respondent to consider and take a decision on Ext.P5 in accordance with law, within 48 hours on receipt of a copy of this judgment. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE