M/S.icomm Tele Ltd Vs. the State of Kerala - Court Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC TUESDAY, THE 8TH DAY OF JANUARY 2013 18TH POUSHA 193 WP(C).No. 514 of 2013 (L) ------------------------- PETITIONER(S): ------------- M/S.ICOMM TELE LTD., 37/524, JAWAHAR NAGAR, KADAVANTHARA, COCHIN 68202 , REPRESENTED BY ITS SENIOR EXECUTIVE SMT.SREEREKHA K.S. BY ADV. SMT.K.LATHA RESPONDENTS: -------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM-695 001.

2. ASSISTANT COMMISSIONER(WORKS CONTRACT), COMMERCIAL TAXES, ERNAKULAM-682019.

3. THE INTELLIGENCE INSPECTOR, SQUAD NO VIII, DEPARTMENT OF COMMERCIAL TAXES, GOVT. OF KERALA, ERNAKULAM-682019. BY SR. GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-01-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.C. 514/2013 APPENDIX PETITIONER'S EXTS.: EXT.P1: THE TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 08 06- 2006 ALLOTTING THE TIN NUMBER AND CST NUMBER ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. EXT.P2A: THE TRUE COPY OF THE WORK ORDER AWARDED BY BHARATH SANCHAR NIGAM LIMITED TO THE POETITIONER DATED 20 06.2009. EXT.P2B: THE TRUE COPY OF THE SAMPLE FORM 8 DATED 3 11-2012 AND SAMPLE DELIVERY CHALLAN DATED 27 11-2012 BOTH ISSUED BY THE PETITIOENR DECLARING EION TELECOMM P LTD., BANGALORE AS CONSIGNEE. EXT.P2C: THE TRUE COPY OF THE SAMPLE FORM 8 DATED 3 11-2012 AND SAMPLE DELIVERY CHALLAN DATED 27 11.2012 BOTH ISSUED BY THE PETITIONER DECLARING EION TELECOMM P LTD., BANGALORE AS CONSIGNEE. EXT.P3: THE TRUE COPY OF THE PROFESSIONAL CPOURIERS RECEIPT BLR/MVM/01 DATED 27 12-2012. EXT.P4: THE TRUE COPY OF THE FORM 8 A DATED 28 12-2012 ISSUED BY THE PETITIONER. EXT.P5A: THE TRUE COPY OF DELIVERY CHALLAN DATED 27 12-2012 ISSUED BY EION TELECOMM P LTD., BANGALORE TO THE PETITIONER. EXT.P5B: THE TRUE COPY OF E-SUGAM FORM DATED 27 12-2012 ISSUED BY EION TELECOMM P LTD., BANGALORE TO THE PETITIONER. EXT.P6: THE TRUE COPY OF THE SELF DECLARATION OF THE PETITIONER DATED 27 11-12. EXT.P7: THE TRUE COPY OF THE DETENTION NOTICE NO.OR 912/12-13 DATED 29 12-2012 ISSUED BY THE THIRD RESPONDENT TO THE PETITIOENR IN FORM NO 17.UNDER SECTION 47 C) OPF THE KVAT ACT. RESPONDENTS' EXHIBITS: NIL. Srd (True copy) P.A. to Judge ANTONY DOMINIC, J ........................................ W.P.(C).514/2013 .............................................. Dated this the 8th day of January, 2013 JUDGMENT Petitioner challenges Ext.P7 notice detaining a consignment of Electronic goods on the allegation of absence of documents prescribed under Section 46(3) of the KVAT Act.

2. Case of the petitioner is that based on a contract, they had got these goods from BSNL for repair. It is stated that they sent the goods to Bangalore and after repair, goods were sent back to Kochi, through courier service. The goods were accompanied by Ext.P2B sale of declaration, delivery challan and other documents. It is therefore, stated that there is no basis for the allegation in question.

3. Definitely, the matter needs to be adjudicated. However, the question is whether W.P.(C).514/13 2 pending such adjudication, goods should be kept under detention.

4. Having regard to the nature of the controversy that is raised and the case of the petitioner that the documents that are accompanied the goods are that of a registered dealer, I direct that the goods detained shall be released to the petitioner, subject to their executing a bond without sureties. Writ petition is disposed of as above. Sd/- ANTONY DOMINIC, JUDGE mrcs /true copy/ sd/- P.A. To Judge