WA NO. 490 OF 2017 1 2025:KER:25864 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947 WA NO. 490 OF 2017 (THE JUDGMENT DATED 25.01.2017 IN WPC NO.1855 OF 2017) APPELLANT/RESPONDENT: THE INTELLIGENCE INSPECTOR SQUAD NO 1, DEPARTMENT OF COMMERCIAL TAXES, KALPETTA, WAYANAD DISTRICT, PIN 673 121 BY GOVERNMENT PLEADER SMT.RESMITHA RAMACHANDRAN RESPONDENT/PETITIONER: S.M INDUSTRIES REPRESENTED BY MANAGING PARTNER,SUNNY, POST ALAGAPPA NAGAR,THRISSUR DISTRICT, PIN 682 302 BY SRI.M.K.DILEEP KUMAR THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 26.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA NO. 490 OF 2017 2 2025:KER:25864 JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. The State is in an appeal against the judgment dated 25.01.2017 of a learned Single Judge in WP(C).No.1855 of 2017. 2. The brief facts necessary for the disposal of this Writ Appeal are as follows: The respondent writ petitioner had approached this Court through the Writ Petition aforementioned challenging a detention notice. The learned Single Judge found that the only reason stated for the detention was that the invoice that accompanied the interstate transportation of goods into Kerala suggested that the goods had been undervalued. The apprehension of the State Government apparently was that there was a possibility of the goods being sold at a lower price in the State of Kerala. 3. Not surprisingly, the learned Single Judge was surprised with the said contention of the State, especially when in an inward transaction into the State, it is the seller outside the State who pays the tax and raises the invoice on the dealer within the State. The learned Single Judge disposed the Writ Petition by directing the goods and the vehicle to be released and also clarifying that no adjudication proceedings should be conducted against the writ petitioner. Considering the facts stated above, we are of the view that the impugned judgment of the learned Single Judge requires no interference since WA NO. 490 OF 2017 3 2025:KER:25864 the apprehension, if any, held by the State with regard to evasion of tax is wholly baseless and cannot not entail any adjudication against the Writ Petitioner. The Writ Appeal is therefore dismissed as devoid of merit. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- EASWARAN S. JUDGE mns