High Court of KeralaWP(C)/197/2015disposed of

Valvoline Cummins Private Limited v. Intelligence Inspector

2015-01-06Honourable Dr. Justice A.K.Jayasankaran Nambiar5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 6TH DAY OF JANUARY 2015/16TH POUSHA, 1936 WP(C).No. 197 of 2015 (Y) ------------------------------------ PETITIONER(S):

---------------------- VALVOLINE CUMMINS PRIVATE LIMITED, KERALA BRANCH OFFICE, BUILDING NO.V/77, ABCD, ELAVANKATTU NAGAR, THRIKKAKARA ERNAKULAM DISTRICT-682 021, REPRESENTED BY ITS AUTHORISED SIGNATORY MR.D.DINAKARAN. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR SRI.N.R.SAJ RESPONDENT(S):

-------------------------

1. INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.III, ALAPPUZHA-686 601.

2. ASSISTANT COMMISSIONER COMMERCIAL TAXES, SPECIAL CIRCLE, ERNAKULAM-682 015.

BY SENIOR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-01-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 197 of 2015 (Y) ------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 :

COPY OF CERTIFICATE OF REGISTRATION.

P2 :

COPY OF MONTHLY RETURN FOR THE MONTH NOVEMBER, 2014. P3 :

COPY OF INVOICE DTD.27.12.2014.

P3(A) : COPY OF INVOICE DTD.27.12.2014.

P3(B) : COPY OF INVOICE DTD.27.12.2014.

P4 :

COPY OF NOTICE DTD.30.12.2014 ISSUED BY THE 1ST RESPONDENT. P5 :

COPY OF REPLY DTD.31.12.2014.

P6 :

COPY OF LETTER DTD.29.12.2014 ISSUED BY THE CUSTOMER (PURCHASER). P7 :

COPY OF THE LR(RECEIPT) ISSUED BY THE TRANSPORTER. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A.K.JAYASANKARAN NAMBIAR, J.

................................................. ............................................... Dated this the 6th day of January, 2015

JUDGMENT

The petitioner company is a registered dealer under the KVAT Act. The petitioner is mainly dealing with lubricant oils and is aggrieved by Ext.P4 notice issued to him detaining the consignment that was being transported from Ernakulam to Thiruvalla at his instance. In the writ petition the petitioner is aggrieved by the insistence of the respondents that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle.

2.Heard the learned counsel appearing for the petitioner and the learned Government Pleader for the respondents.

3.On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with the following directions:

(i) In view of the fact that the transportation of the goods was not covered by valid documents as prescribed under the KVAT Act, the detention of the goods in transit cannot be said to be illegal.

(ii) Considering the fact, however, that the petitioner is a registered dealer and there is no threat of evasion of tax, the respondents shall release the goods covered by the detention notice on the petitioner paying 25% of the security deposit demanded and executing a simple bond, without sureties, for the balance amounts before the first respondent.

(iii) The first respondent shall thereafter transmit the files to the adjudicating authority who shall adjudicate the matter

and pass orders, after hearing the petitioner, within two months from the date of receipt of a copy of this judgment.

(iv) The petitioner shall produce a copy of this judgment and a copy of the writ petition before the respondents.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/06/01/