Case Law Details
Assistant State Tax Officer (Intelligence) Vs. VST And Sons (P) Limited (Kerala High Court)
Disposing Writ Appeal No. 914 of 2021 on 22.07.2021 (Assistant State Tax Officer (Intelligence), Alappuzha Vs. VST & Sons (P) Limited) a division bench of the Hon’ble High Court of Kerala has propounded that e –way bill is not necessary for transportation of personal effects and as such detention U/s. 129 of the Central Goods & Services Tax Act/State Goods & Services tax Act, 2017 (CGST Act & SGST Act) in the instant case is unwarranted.
Facts of the case
VST & Sons (P) Ltd and Muthukumar Meenakshy first and second respondents respectively, in the writ appeal herein initially filed the writ petition challenging the detention of the ‘RANGE ROVER’ motor vehicle belonging to the 2nd respondent while being transported from Coimbatore to Thiruvananthapuram as ‘used personal effect’ of the second respondent. The vehicle was detained on the allegation that the same was transported without the E-way bill as contemplated under Rule 138 of the Kerala Goods and Service Tax Rules, 2017. By the impugned judgment, the learned Single Judge allowed the writ petition and quashed the notices issued U/s 129 of the CGST/Kerala SGST Acts. Pursuant to the impugned judgment in the WP[C], the vehicle had been released to the 2nd respondent. However, aggrieved by the judgment of the single bench, the State Tax Department has filed this writ appeal. While dismissing the writ petition, the learned Single Judge relied upon the decision in KUN Motor Company Private Limited and Others v. the Assistant State Tax Officer, Squad No.3 Kerala State, Goods and Service Tax Department and Others [(2019) 60 GSRT 144 (Kerala)].
Held by the Court in the Writ Appeal
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