High Court of KeralaWP(C)/16229/2015disposed of

M/S. Panasonic Applicances India Co. Ltd. v. Asst. Commissioner (Assessment), Commercial Taxes Special Circle-Ii

2015-06-02Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 2ND DAY OF JUNE 2015/12TH JYAISHTA, 1937 WP(C).No. 16229 of 2015 (C) ---------------------------- PETITIONER:

------------------- M/S. PANASONIC APPLICANCES INDIA CO. LTD. , SAHARA COMPLEX, 41/3533, OLD RAILWAY STATION ROAD, KOCHI-682018, REPRESENTED BY ITS ASST. MANAGER-ACCOUNTS, ANIL KUMAR G.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S):

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

1. ASST. COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES SPECIAL CIRCLE-II, ERNAKULAM, KOCHI-15.

2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, VELANTHAVALAM, PALAKKAD DISTRICT-678557.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

mbr/

WP(C).No. 16229 of 2015 (C) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

------------------------------------- EXHIBIT P1COPY OF REGISTRATION CERTIFICATE ISSUED BY THE 1ST RESPONDENT DATED 30-06-2007.

EXHIBIT P2- COPY OF RETURN FOR THE MONTH OF APRIL 2015 OF THE PETITIONER DATED 09-05-2015.

EXHIBIT P3COPY OF INVOICE/DELIVERY CHALLAN NO. 291 OF THE PETITIONER DATED 28-05-2015.

EXHIBIT P4- COPY OF ONLINE DECLARATION FORM NO. 8F GENERATED BY THE PETITIONER DATED 28-05-2015.

EXHIBIT P5COPY OF NOTICE IN FORM NO. 17A ISSUED BY THE 2ND RESPONDENT DATED 30-05-2015.

EXHIBIT P6COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 30-05-2015.

RESPONDENT(S)' EXHIBITS:

- NIL --------------------------------------- /TRUE COPY/ P.S. TO JUDGE mbr/

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P. (C). No. 16229 of 2015 ------------------------------------------- Dated this the 2nd day of June, 2015

J U D G M E N T

The petitioner has approached this Court challenging the detention notice. The petitioner is registered dealer but declared as unregistered dealer. The delivery chellan indicates petitioner's registration. The petitioner submits that in e-consignment declaration, by an inadvertent mistake, the consignee was shown as unregistered.

Considering the nature of contention, I am of the view that goods shall be released to the petitioner on executing a simple bond without sureties.

The writ petition stands disposed of as above. Sd/- A. MUHAMED MUSTAQUE, JUDGE.