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TMI Blog2013 (4) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... Court finds that the observation made by the detaining authority that there were no supporting documents to prove that the taxable materials were transported for 'own use', may not be true, as the presence of Invoice and form 16 was also available. For that matter, the goods need not be detained any further and that the same can be released to the petitioner on executing a 'simple bond'. It is or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d submit necessary monthly returns. In connection with the re- construction activities/renovation of the establishment in a massive scale, the petitioner had purchased various household articles/fittings and such other installations from Bangalore as per Ext.P3 invoice, paying CST at the rate of 14.5%. The said goods were sought to be transported to the site in Kerala on the strength of Ext. P4 Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d there were no supporting documents to prove that the taxable materials were transported for 'own use'. In view of the extent of quantity involved, there was serious doubt, thus leading to issuance of Ext. P5. 4. After hearing both the sides, this Court finds that the observation made by the detaining authority in Ext.P5, that there were no supporting documents to prove that the taxable materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s always open for the respondents to pursue adjudication proceedings and the truth can be brought to light in the course of such proceedings. But, for that matter, the goods need not be detained any further and that the same can be released to the petitioner on executing a 'simple bond'. It is ordered accordingly. This will be without prejudice to the rights and liberties of the respondents to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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