2013 (4) TMI 200

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....ner is running a hotel by name 'The Muthoot Plaza' at Thiruvananthapuram. In connection with the steps for renovation and expansion, the establishment was closed down w.e.f. 31.03.2012 and the position was brought to the notice of the first respondent as per Ext. P2 dated 18.05.2011. It was also made clear therein that the activities in connection with other sister concerns were intended to be pur....

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....e learned Counsel for the petitioner submits that the goods were supported by necessary documents as contemplated under the relevant provisions of law and that there is absolutely no rhyme or reason to have detained the vehicle/goods. 3. The learned Government Pleader appearing for the respondents submits, that the only document which was accompanying the goods, was the 'Ownership certificate' in....

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....able in the course of transportation. This being the position, it cannot be said that the petitioner was supposed to carry some other additional documents such as approved plan issued by the Municipal Corporation or such other authorities so as to sustain the genuineness of transportation, under the KVAT Act/Rules. However, this Court does not intend to express any opinion with regard to the merit....