9911796707
TMI Blog2013 (7) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... ment which accompanied the transport was the 'Invoice' and not even 'Form 16' - However, the goods need not be detained till the adjudication proceedings are over. Accordingly, the respondent is directed to release the goods detained by them as per Ext. P3 forthwith, on condition that, the petitioner furnishes 'Bank Guarantee' for the amount or sufficient security by way of immovable property to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent at the check post, issuing Ext. P3 notice under Section 47 (2) of the KVAT Act, doubting evasion of tax and demanding security deposit to the extent as specified therein. 3. On serving of Ext. P3 notice, the petitioner preferred Ext. P4 reply, stating that, the observation in Ext. P3 to the effect that non-mentioning of the 'TIN' of the consignee/petitioner in the relevant docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the contention of the petitioner that the petitioner is an upcoming 500 bedded super specialty charitable hospital and is never engaged in other trading activity, it is to be noted that, as per Ext. P1 certificate of registration dated 27.06.2007 (though the name of the concern was changed w.e.f 02.04.2012), the description of goods dealt with is mentioned as "drugs, medicines, bulk drugs and me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstance, this Court finds that the course pursued by the respondent cannot be said as arbitrary or illegal, more so, when the only document which accompanied the transport was the 'Invoice' and not even 'Form 16'. However, the goods need not be detained till the adjudication proceedings are over. Accordingly, the respondent is directed to release the goods detained by them as per Ext. P3 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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