E-way bill not required for Watches of Rs. 449550 discounted to Rs. 8.99

Best Sellers (Cochin) Private Limited Vs Assistant State Tax Officer (Kerala High Court)

The petitioner has approached this Court aggrieved by Ext.P7 detention notice issued to him in Form GST MOV-7. In the Writ Petition, it is the case of the petitioner that the transportation was of a consignment of watches that had been supplied to him by the seller in Delhi at a discounted rate of Rs.8.99. It is seen that the transportation of the goods was accompanied by Ext.P4 tax invoice, where the supplier in Delhi had shown

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