The petitioner is aggrieved with Ext.P5 detention of the goods by the Intelligence Inspector, Squad III, Department of Commercial Taxes. The petitioner contends that the goods were purchased from the manufacturer on payment of Central and State, Goods and Services Tax as is evidenced from the invoice at Ext.P7. The petitioner was selling the same interstate and the transport was accompanied by Ext.P1 invoice which also indicates payment of Integrated Goods and Services Tax. The petitioner’s goods were detained and Ext.P5 notice was issued.

2. The learned Government Pleader, on the basis of the grounds raised in Ext.P5 submits that on examination of the goods, it was found that there were no 18 mm commercial plywood available for transport. The goods available were measured and on physical verification it was found that there were excess goods being transported interstate. The invoice is for 12mm commercial plywood of 1005.28 Sqm and 18 mm plywoods of 1255.83 Sqm. What was available in the vehicle, as is seen from Ext.P5, was 1020.07 Sqm of 10 mm plywoods and 1440.89 Sqm of 12 mm plywoods and 96.18 Sqm of 15 mm plywoods. Hence it was found that there was no nexus between the documents accompanied and actual goods under transport. Hence Ext.P5 was issued.

3. Since 12mm plywood of 1005.28 Sqm is covered by the invoice, the balance portion in excess found on inspection shall alone be computed for estimating the value of the goods suppressed along with the value of 10 mm and 15 mm plywoods as detected on physical inspection.

4. In such circumstance, the Intelligence Inspector shall made a fresh assessment recomputing the value of the goods and shall compute the CGST and SGST payable together with penalty. On payment of 50% of such demand along with execution of a simple bond for the balance amounts, the goods shall be released. The computation as directed herein shall be done within a period of two weeks from the date of receipt of a certified copy of this judgment.

Writ petition disposed of. No costs.