Case Law Details
Kun Motor Co.Pvt. Ltd. Vs The Asst. State Tax Officer (Kerala High Court)
In the present case the challenge was to the judgment of the Kerala HC in the case reported in 2018-TIOL-163-Ker-HC.
A person from Trivandrum goes to Pondicherry, purchases a car, and entrusts it to the car dealer to transport it to Trivandrum. On the way, in Kerala, the officials under the GST Act, intercept the vehicle and detain the goods, for no e-way bill accompanies the consignment. After responding to the statutory notice and after suffering a penalty order under section 129 of the GST Act, both the dealer and the purchaser file this writ petition.
The High Court in its order dated 10 September 2018 had held as under-
Law, at times, can be harsh, and the Courts, usually, defer to the legislative wisdom – if the conditions under the CGST Act and Rules are not complied with, definitely Section 129 operates and confiscation would be attracted – Respondents are entitled to adjudication, but they would have to prove that the goods being transported stand exempted from the rigours of the GST regime – either of the petitioners can get the goods released by complying with section 129 and the relevant rules, and seek an early adjudication of the dispute.
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