2013 (4) TMI 585

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..... 2.Petitioner has approached this Court challenging Ext.P3 notice of detention issued under Section 47(2) of the KVAT Act, detaining a consignment of Air Conditioners. The irregularity stated is that the consignee is not authorised to effect inter state purchase and sale of Air Conditioners and that there was no evidence substantiating that the consignee is exempted from payment of tax due to the .....

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..... xts.P4 and P5 did not accompany the consignment. In such circumstances, prima facie, I do not find any irregularity in the detention of the consignment. I do not think that pending adjudication, the goods should be kept under detention. In such circumstances, I direct that the adjudication in pursuance of Ext.P3 will be completed and pending such adjudication, the consignment detained will be rele .....

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