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2013 (4) TMI 585 - HC - VAT and Sales TaxDetention issued U/s 47(2) of the KVAT Act - Held that:- The fact remains certificate of ownership and declaration did not accompany the consignment - Were produced before the Check Post Authorities after the detention Prima facie, I do not find any irregularity in the detention of the consignment. I do not think that pending adjudication, the goods should be kept under detention. In such circumstances, I direct that the adjudication in pursuance of Ext.P3 will be completed - Pending such adjudication, the consignment detained will be released on the petitioner, a registered dealer under the KVAT Act, furnishing a bond for the amount demanded, without sureties - The writ petition is disposed of as above.
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