Case Law Details
EVM Passenger Cars India Pvt. Ltd. Vs State of Kerala (Kerala High Court)
The Hon’ble Kerela High Court, in M/s. EVM Passenger Cars India Pvt. Ltd. v. State of Kerala [WP(C) NO. 10565 OF 2018 dated August 23, 2023] dismissed the petition filed against the order of the Adjudicating Authority and held that it is duty of the owners/dealers to substantiate why the goods during transportation did not accompanied by the documents as specified under GST law and in case the assessee is not able to substantiate, it would mean that assessee wilfully attempted to transport the goods without any documents and tried to evade the tax liability on the goods.
Facts:
The Assistant State Tax Officer, while conducting vehicle checking on February 26, 2018 intercepted the vehicle of M/s. EVM Passenger Cars India Pvt. Ltd. (“the Petitioner”) carrying spare parts and two barrels of engine oil while plying from one location to another location.
On verification, it was found that no documents prescribed under Section 129 KGST Act read with Rule 138 of the Rules made thereunder were accompanied with the consignment.
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