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KUN MOTOR CO. PVT. LTD. AND VISHNU MOHAN vs. THE ASST. STATE TAX OFFICER, SQUAD NO. III, KERALA STATE GST DEPARTMENT AND STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

K.VINOD CHANDRAN
ASHOK MENON
Pet. Counsel
Harisankar V. Menon
Krishna. K
Meera V.menon
Res. Counsel
C E Unnikrishnan

Petitioner / Applicant

KUN MOTOR CO. PVT. LTD. AND VISHNU MOHAN
Respondent THE ASST. STATE TAX OFFICER, SQUAD NO. III, KERALA STATE GST DEPARTMENT AND STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Dec 6, 2018
Order No.

WA. No. 1803 of 2018

Citation

2018(12) TAXREPLY 2738
Original Order
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ORDER

The issue arises as to whether the omission to upload e-way bill with respect to the transport of a car purchased in Puthuchery, by a person normally residing in Thiruvananthapuram, attracts Section 129 of the Kerala State Goods and Services Tax Act, 2017 (KSG&ST Act for brevity). The impugned judgment found that there should be an adjudication carried on and refused release of the vehicle. In appeal, at the admission stage, we prima facie found that there is no requirement for detaining the vehicle for reason of there being no mandate to upload an e-way bill when the transport is of used personal effects coming within the description of “used personal and household effects” as found in the Annexure, exempted by subrule (14) of Rule 138 of the Kerala Goods and Services Tax Rules, 2017 (KG&ST Rules hereafter); which a used car would be. The State at that stage sought for time to file a counter affidavit since the dismissal of the writ petition was at the....

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