JUDGMENT
The petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956. The petitioner is aggrieved by the detention of goods evidenced by Ext.P3 for reason of the TIN number mentioned in the invoice was revealed to be cancelled with effect from 18.06.2009 The petitioner's contention is that earlier, the petitioner was registered in the rolls of the third respondent and later by reason of merger of two group companies the registration of the petitioner was transferred to the rolls of the second respondent. The consequent of such transfer, the registration number was also changed and the consignor of the goods, which are detained now, by an inadvertent omission had mentioned in the earlier registration number. Prima facie, this Court is of the opinion that the goods can be released on the petitioner executing a simple bond for the security without sureties for the security deposit demanded.
2. Needless to say that, the adjudication proceedings will be continued and concluded untrammelled by the observation in this judgment. On the production of the certified copy and on the execution of simple bond as directed above, the goods detained as per Ext.P3 shall be released to the petitioner.
Writ Petition is disposed of as above.