Detention under GST: e-way bill not necessary for transportation of used car or house hold articles -Kerala HC

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 a...