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ASSISTANT STATE TAX OFFICER (INTELLIGENCE) vs. VST AND SONS (P) LIMITED
(Kerala High Court)

Hon'ble Judges:

S.V. BHATTI
BECHU KURIAN THOMAS
Pet. Counsel
Mohammed Rafiq
Res. Counsel
A. Kumar

Petitioner / Applicant

ASSISTANT STATE TAX OFFICER (INTELLIGENCE)
Respondent VST AND SONS (P) LIMITED
Court Kerala High Court
State

Kerala

Date Jul 22, 2021
Order No.

WA NO. 914 OF 2021

Citation

2021(7) TAXREPLY 4408
Original Order
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ORDER

Respondents in this appeal had 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 2nd 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 Exts.P7 and P8 notices. The Department is in challenge. 2. 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)]. 3. We have heard Adv. Mohammed Rafiq, the learned Senior Government Pleader for the appellant. We also heard A....

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