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KATARIA AUTOMOBILES PVT. LTD. vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Uchit N Sheth
Res. Counsel
Government Pleader

Petitioner / Applicant

KATARIA AUTOMOBILES PVT. LTD.

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Oct 3, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 16994 of 2019

Citation

2019(10) TAXREPLY 1860
Original Order
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ORDER

1. Mr. Uchit Sheth, learned advocate for the petitioner, has submitted that while admittedly, the goods in question were not accompanied by an invoice or eway bill during the course of transport, the goods are valued at less than ₹ 50,000/and hence, there was no necessity of providing an eway bill. It was submitted that the goods in question are second hand goods and hence, the value of such supply is required to be determined in terms of Rule 32 of the Central Goods and Services Tax Rules, 2017 and more particularly, subrule (5) thereof, which provides that where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on the purchase of such goods, the value of supply shall be the difference between the selling price and the purchase price and where the value of such supply is negative, it shall be....

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