HINDUSTAN PETROLEUM CORPORATION LIMITED COCHIN REGIONAL OFFICE 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
Operative part
W.P.(C). NO.10143/2007:APPENDIX PETITIONER'S EXHIBITS : EXT.P.1: COPY OF THE WORK ORDER (PURCHASE ORDER) GIVEN BY THE PETITIONERTO SRI. C.R. AUGUSTINE DTD. 12/02/2007.EXT.P.2: COPY OF THE NOTICE UNDER SECTION 47 (2) OF THE KVAT ACT DTD. 20/03/07.EXT.P.3: COPY OF THE SELF DECLARATION WHICH ACCOMPANIED THE TRANSPORTDTD. 27/02/2007.EXT.P.4: COPY OF THE AUTHORISATION GIVEN BY THE PETITIONER TO M/S.JOHN.D.BRITTO DTD. 23/02/2007.EXT.P.5: COPY OF THE DELIVERY NOTE DTD. 19/03/2007.EXT.P.6: COPY OF THE REQUEST MADE BY THE PETITIONER BEFORE THERESPONDENT DTD. 21/03/2007.//TRUE COPY// prv. K.BALAKRISHNAN NAIR, J.-------------------------------W.P.(C).No.10143 of 2007-G---------------------------------Dated this the 29th day of March, 2007JUDGMENT The petitioner challenges Ext.P2 notice issued by the respondentunder Section 47 (2) of the Kerala Value Added Tax Act, 2003. The goodsdetained were released pursuant to the interim order of this Court. Therespondent is directed to forward the file leading to Ext.P2, to the Intelligence Officer having jurisdiction over the matter. The said Officer willfinalise the proceedings against the petitioner, after affording an opportunityof being heard to the petitioner, within two months from the date ofproduction of a copy of this judgment. 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 29 Mar 2007. The bench was K BALAKRISHNAN NAIR.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.