Abs Traders Vs. Commercial Tax Inspector, Walayar Check Post

Abs Traders vs Commercial Tax Inspector, Walayar Check Post

Type Court Judgment Court Kerala Decided Aug 13, 2013

~2 min read

https://sooperkanoon.com/case/1021298

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/1021298
Court: Kerala High Court
Judge: Honourable Mr.Justice V.Chitambaresh
Decided On: Aug 13, 2013
Subject: Sales Tax

Case Summary

AI-generated summary - not the official court judgment text.

Sales Tax

Key legal issue: Sales Tax

Parties & Advocates

Appellant / Petitioner

Abs Traders

Respondent

Commercial Tax Inspector, Walayar Check Post

Excerpt

.....by government pleader smt.sobhaannamma eapen this writ petition (civil) having come up for admission on 13-08-2013, the court on the same day delivered the following: wp(c).no. 19821 of 2013 (c) appendix petitioner(s)' exhibits ext.p-1 : true copy of the registration certificate dated 25 4.2013 of the petitioner issued by commercial tax officer, revealing the registration both under kvat act and cst act. ext.p-2 : true copy of the annexure disclosing the details of the machinery which is issued as part of the ext.p1 ext.p-3 : true copy of the invoice dated 3 8.2013 issued the petitioner by lipi marketing pvt.ltd ext.p-4 : true copy of the order or no./474/3/13-14 dated 4 8.2013 passed by the respondent. ext.p-5 : true copy of the clarification dt.7.8.2013 of the nature of the goods issued by lipi marketing pvt.ltd ext.p-6 : true copy of the certificate dated 7 8.2013 issued by commercial taxofficer for producing before the respondent. respondent(s)' exhibits : nil /true copy/ p.a. to judge. v. chitambaresh, j -------------------------------- wp(c) no. 19821 of 201.------------------------------------ dated this the 13th day of august, 2013 judgment the petitioner seeks release of the goods detained under ext.p4 notice. the government pleader points out that the documents accompanying the consignment are discrepant. this is emphatically denied by the petitioner contending that there is no attempt to evade tax as alleged.2. i direct the respondent to release the goods so detained on condition that the petitioner deposits 25% of the sum demanded as security in ext.p4 notice and executes a simple bond without sureties for the balance sum. the same shall however be subject to the adjudication proceedings which shall be finalised by the competent officer soon. the writ petition is disposed of. v. chitambaresh judge ncd

Full Judgment

IN THE HIGH COURT OF KERALAAT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 13TH DAY OF AUGUST 2013 22ND SRAVANA, 1935 WP(C).No. 19821 of 2013 (C) ---------------------------- PETITIONER(S): -------------------------- ABS TRADERS REPRESENTED BY PARTNER ANURAG, ABS SQUARE, PAMBOOR, THRISSUR DISTRICT PIN - 680013. BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENT(S): ---------------------------- COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST WALAYAR, PALAKKAD DISTRICT BY GOVERNMENT PLEADER SMT.SOBHAANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-08-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19821 of 2013 (C) APPENDIX PETITIONER(S)' EXHIBITS EXT.P-1 : TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 25 4.2013 OF THE PETITIONER ISSUED BY COMMERCIAL TAX OFFICER, REVEALING THE REGISTRATION BOTH UNDER KVAT ACT AND CST ACT. EXT.P-2 : TRUE COPY OF THE ANNEXURE DISCLOSING THE DETAILS OF THE MACHINERY WHICH IS ISSUED AS PART OF THE EXT.P1 EXT.P-3 : TRUE COPY OF THE INVOICE DATED 3 8.2013 ISSUED THE PETITIONER BY LIPI MARKETING PVT.LTD EXT.P-4 : TRUE COPY OF THE ORDER OR NO./474/3/13-14 DATED 4 8.2013 PASSED BY THE RESPONDENT. EXT.P-5 : TRUE COPY OF THE CLARIFICATION DT.7.8.2013 OF THE NATURE OF THE GOODS ISSUED BY LIPI MARKETING PVT.LTD EXT.P-6 : TRUE COPY OF THE CERTIFICATE DATED 7 8.2013 ISSUED BY COMMERCIAL TAXOFFICER FOR PRODUCING BEFORE THE RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE. V. CHITAMBARESH, J -------------------------------- WP(C) NO. 19821 OF 201.------------------------------------ Dated this the 13th day of August, 2013 JUDGMENT The petitioner seeks release of the goods detained under Ext.P4 notice. The Government Pleader points out that the documents accompanying the consignment are discrepant. This is emphatically denied by the petitioner contending that there is no attempt to evade tax as alleged.

2. I direct the respondent to release the goods so detained on condition that the petitioner deposits 25% of the sum demanded as security in Ext.P4 notice and executes a simple bond without sureties for the balance sum. The same shall however be subject to the adjudication proceedings which shall be finalised by the competent officer soon. The Writ Petition is disposed of. V. CHITAMBARESH JUDGE ncd

Same Court & Year Kerala · 2013 Same Parties Abs Traders vs Commercial Tax Inspector, Walayar Check Post Same Subject Sales Tax Same Judge Honourable Mr.Justice V.Chitambaresh