TMI Blog2015 (10) TMI 2599X X X X Extracts X X X X X X X X Extracts X X X X ..... ly K. T., Government Pleader, for the respondents. JUDGMENT The petitioner, who is a registered dealer under the Kerala Value Added Tax Act, is aggrieved by Ext.P9 notice issued to him detaining a consignment of Motor Cars that was being transported at the instance of the petitioner. In the writ petition, the petitioner is aggrieved by the insistence of the respondent that the petitioner must pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsignment reached the Check-post, the petitioner had produced a delivery note together with an 8F declaration, which showed that the goods were being transported for exhibition purposes, but there was no document that was produced to show that the consignor/petitioner had a permission for exhibition/display purposes. In particular, there was no compliance with the procedure required to be followed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osit amount demanded in the notice, before the 1st respondent. (ii) The 1st respondent shall thereafter transmit the files to the adjudicating authority who shall adjudicate the matter and pass orders, after hearing the petitioner, within two months from the date of receipt of a copy of this judgment. (iii) The petitioner shall produce a copy of this judgment and a copy of the writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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