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2018 (6) TMI 1636 - KERALA HIGH COURTDetention of consignment - electrical equipments - consignments duly accounted for by the appellant-assessee as also the purchasers - no further evidence to prove the attempt of evasion as alleged in the notice issued under Section 47 of the Kerala Value Added Tax Act, 2003 - HELD THAT:- The purchase orders were raised by the purchasing dealers on 30.9.2008 and 29.9.2008. The letter expressing shortage of space is on 30.9.2008. If there was such shortage of space, it is not clear as to why a purchase order was raised on the very same day or on the previous day. We do not think that the action of the consignor was above board and bona fide. The letters are an after thought and would not establish that the transport was bona fide. The facts noticed would indicate that there was one year's delay in the transport, that is from the date of invoice and the date of detention. However, there was no proceedings taken on the ground of such delay and the allegation was only of the invoice being not genuine. We do not think that this would in any manner help the assessee herein; nor is there any declaration that the delay would not entail penalty for tax evasion. The question of law is answered in favour of the Revenue and against the assessee.
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