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TMI Blog2016 (5) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... the notified area or the empowered officer can invoke the provisions under sub-section (2) of Section 47 of the KVAT Act, if he has reason to suspect that goods under transport are not covered by proper and genuine documents or that any person transporting the goods is attempting to evade payment of tax due under the said Act - the finding in Ext.P4 notice is that the consignment was not accompan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Advocate, for respondent No. 1 JUDGMENT According to the petitioner, he is constructing a residential building on the strength of Ext.P1 building permit. For the said purpose, he purchased pincoda wood from the 2nd respondent, a dealer registered both under the KVAT Act and CST Act. Ext.P3 is a copy of the purchase bill dated 2.5.2016. On transportation, the goods were intercepted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the circumstances, value estimated to 3,50,000/-. ₹ SD penalty demanded. 4. In Interfield Laboratories v. State of Kerala (2016 (1) KLT 945) this Court held that the officer in charge of the notified area or the empowered officer can invoke the provisions under sub-section (2) of Section 47 of the KVAT Act, if he has reason to suspect that goods under transport are not covered by p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, it is for him to file an appropriate objection before the 1st respondent, along with supporting materials. If any such objection is received, the 1st respondent shall forward the same along with the relevant file to the competent authority for adjudication, who shall pass appropriate orders, with notice to the petitioner, within a period of two months from the date of receipt of the objection. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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