2015 (9) TMI 681

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..... on for release of goods and vehicle – Held that:- on verification of details available in KVATIS, it was found that petitioner had no branch or godown – It was therefore suspected that onward movement of goods, from check post, was pursuant to sale effected by petitioner to person in address – Discrepancy in description of place to which goods were consigned and explanation offered by petitioner h .....

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..... t. In the writ petition the petitioner is aggrieved by the insistence of the respondents that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle. 2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances .....

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..... the petitioner and the premises to which it was consigned was the premises of the sister concern of the petitioner and the petitioner wanted to stock the goods at the said premises only because of lack of space in the petitioner's premises. (ii) I take note of the fact that, the consignment was covered by valid documents as required under the KVAT Act and the petitioner is a registered deal .....

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