2015 (10) TMI 2599

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..... produced to show that the consignor/petitioner had a permission for exhibition/display purposes - whether demand of deposit valid? - Held that: - there was no compliance with the procedure required to be followed as per Section 16 (13) of the KVAT Act - this is a case where the necessary documents that had to accompany the transportation were not there, and therefore direction to furnish a bank g .....

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..... on for release of the goods and vehicle. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondent. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P9 notice, it is seen .....

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..... cumstances, that the respondents detained the goods and issued Ext.P9 notice. Counsel for the petitioner would submit that the goods were being brought solely for demonstration purposes and there was an undertaking given that the vehicles would be returned after the period of demonstration. I note however, that this is a case where the necessary documents that had to accompany the transportation w .....

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