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KUN MOTOR CO. PVT. LTD., VISHNU MOHAN vs. THE ASST. STATE TAX OFFICER, STATE OF KERALA
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
Harisankar V. Menon
Meera V.menon
Res. Counsel
Thushara James

Petitioner / Applicant

KUN MOTOR CO. PVT. LTD., VISHNU MOHAN
Respondent THE ASST. STATE TAX OFFICER, STATE OF KERALA
Court Kerala High Court
State

Kerala

Date Sep 10, 2018
Order No.

WP(C).No. 29019 of 2018

Citation

2018(9) TAXREPLY 2825
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ORDER

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. 2. Should the transport at the behest of an individual, an unregistered person, suffer the same statutory limitations as does the transport by a registered person or transporter? Does the second proviso to subrule (3) of Rule 138 of the KSGST Rules save the transaction? And can we treat the car, sought to be transported without an eway bill, as an item of "used personal and household effects"? Facts: 3. KUN Motors, the first petitioner, a company with a branch in Pondicherry, deals in luxury cars; Vishnu Mohan, the second pe....

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