Vats, a student at the Pacific International Hotel Management School in Bell Block, was also due to be prosecuted three days later on a drink-driving charge from September 17, when his breath alcohol read over twice the legal limit.
On the Sunday afternoon preceding the crash between 4.30-5pm, Vats had been drinking whiskey with friends at the Waitara address where he boarded with others.
He drove from that address to his campus, where two friends noticed he was "a little intoxicated.
"One of them said that as he reversed his car out of the car park he backed into one of the buildings but caused no damage because it was the tow bar on his car which collided with the building," Scott said.
At about 10.05pm Constable Clinton Parker was patrolling SH3. He heard a loud noise and saw a dark car travel past him at a "grossly excessive speed".
Parker began to follow the vehicle driving towards Waitara, but had not engaged in pursuit when he noticed another vehicle approaching.
He noticed the dark car cross the centre line in a no passing area, and did not see any brake lights before he heard a "loud bang".
Parker approached the scene, and found a badly damaged car in the middle of the road, with an unresponsive person in it. The other car, the one that had passed him, was nearby, also with an unresponsive person inside.
A witness driving towards Waitara at 80km/h had earlier seen a car pass him at what he believed was 130km/h. Another witness estimated the car to be going 140km/h.
Police crash analyst Martin Krieger said the road conditions at the time were good, it was a sealed road and in a 100km/h zone, but not a challenging section of road, straight with slight gradient. There no obvious reason why they collided.
Krieger estimated Vats to be driving between 151 and 196km/h at the time of impact.
It was not definite, but based on an estimate Shamuel was driving between 80 and 100km/h.
Both were wearing seatbelts. Krieger determined Vats crossed the centre line and collided with BK, without braking.
Scott said he could not determine exactly why Vats' car crossed the centre line.
It was possible but unlikely he entered a "micro-sleep", it was possible he lost control and it was also possible although the car was still under his control, he crossed the centre line.
"What is known with certainty however is that he was travelling at a grossly excessive speed," Scott said.
He also had a "very high blood alcohol reading", and the toxicology post mortem blood gave an "unconfirmed but possible" THC (cannabis) result.
Vats was found to have died of a severe head injury, and BK of hypovolemic shock together with multiple trauma fracture.
Scott offered sincere condolences and sympathy to both men's families.