M/S COMPUTER GRAPHICS LIMITED v. INTELLIGENCE INSPECTOR
Case at a glance
Outcome
Disposed of
The Writ Petition is disposed of as above
Provisions considered
- Kerala Value Added Tax Act, 2003 s. 47(2)
Judgment
K.BALAKRISHNAN NAIR, J.-------------------------------W.P.(C).No.9515 of 2007-G---------------------------------Dated this the 21st day of March, 2007JUDGMENT The petitioner challenges Ext.P3 notice issued by the respondentunder Section 47 (2) of the Kerala Value Added Tax Act, 2003. Theallegation raised in the said notice is that the goods were accompanied onlyby a photocopy of the original invoice.2. I heard the learned Government Pleader for the respondent.3. Having regard to the facts of the case, the respondent is directedto forward the file leading to Ext.P3 to the Intelligence Officer who shallfinalise the proceedings, after affording an opportunity of being heard to thepetitioner, within two weeks from the date of production of a copy of thisjudgment. If the petitioner furnishes bank guarantee for the amountdemanded under Ext.P3, the goods along with the vehicles shall be releasedto the petitioner, forthwith. The Writ Petition is disposed of as above.K.BALAKRISHNAN NAIR, JUDGE.MS
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The Writ Petition is disposed of as above
Which statutory provisions did this judgment involve?
Kerala Value Added Tax Act, 2003 — s. 47(2).
Which court decided this case, and when?
Kerala High Court, on 21 Mar 2007. The bench was K BALAKRISHNAN NAIR.
Precedent status how later indexed judgments have treated this case
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