JUDGMENT The petitioner is a dealer under the Kerala Value Added Tax Act ('KVAT Act' for short) 2003. During the course of his business, he had purchased 1461.5 Kgs. (40 Bags) of dry chilly from M/s. Sri Mookambika Trading Company, Gundur, Andhra Pradesh as per invoice No. 18 dated 11/4/2011 against 'C' Form. However, while the goods were being transported, the vehicle has been detained by the respondent under Section 47(2) of the KVAT Act suspecting the evasion of tax. The defect noted is that though Ext. P2 invoice is dated 11/4/2011, the goods were transported only on 1/5/2011. The petitioner seeks release of the detained goods contending that he is a registered dealer and that he has no reason to evade tax. The delay in transportation occurred only because of various other reasons. The learned Government Pleader submits that the delay in transportation remains unexplained even to this date. Therefore, the Revenue suspects that goods have been transported on the strength of Ext. P2 invoice a number of times and thereby there has been large scale evasion of tax. It is not possible for me in the limited jurisdiction under Article 226 to decide the correctness of the assertions made on either side. However, the learned counsel for the petitioner submits that he is ready to pay the entire advance tax demanded in Ext. P3 as a condition for release of the detained goods. In the above circumstances, I am of the view that the goods can be directed to be released to the petitioner. In the above circumstances, the writ petition is disposed of directing the respondent to release to the petitioner the vehicle and goods detained as per Ext. P3 notice, on the petitioner remitting the entire amount of advance tax demanded therein. It is made clear that the adjudication proceedings under Section 47(2) of the KVAT Act can be proceeded with by the respondent.