2011 (9) TMI 522

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....ohan, J:-   1. The Petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003. He has filed this writ petition challenging the detention of a consignment of steel tubes transported by him from Vyttila to Kollam. The vehicle and the goods are detained by the Respondent for suspected evasion of tax. It is contended by the Petitioner that the continued detention of the goods....

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....er side can be ascertained only on adjudication of the matter. However, it is not necessary for the goods and the vehicle to be detained until such adjudication is over. The interests of the Revenue can sufficiently be protected by directing the Petitioner to furnish security for the goods that are detained. Therefore, I am of the view that the detained goods can be directed to be released to the ....