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SANSKRUTHI MOTORS vs. THE JOINT COMMISSIONER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
V.premchand Surya Mohan P.
Res. Counsel
---

Petitioner / Applicant

SANSKRUTHI MOTORS
Respondent THE JOINT COMMISSIONER AND OTHERS
Court Kerala High Court
State

Kerala

Date Aug 17, 2022
Order No.

WP(C) NO. 17223 OF 2022

Citation

2022(8) TAXREPLY 6271
Original Order
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ORDER

The petitioner is an entity engaged in the transportation of goods. It has an agreement with M/s.Tata Motors Limited for transportation of commercial and passenger vehicles and chassis, which are driven to various destinations as required by that Company. On the request of M/s. Tata Motors Limited, the petitioner, transported a new tipper lorry (the goods) from Tamil Nadu to Kozhikode, Kerala. The said vehicle was intercepted and detained by the Assistant State Tax Officer of the Kerala GST Department, and a show cause notice was issued on 9.7.2019 at 12.20 p.m. It was found that the e-way bill had expired on 8.7.2019. Since the vehicle was detained, the petitioner moved this Court through W.P.(C)No.19284/2019 and the lorry was directed to be released on production of bank guarantee. Following the directions of this Court, the notice was adjudicated and Ext.P3 order was issued on 16.8.2019, imposing a penalty of Rs.5,24,017/- on the petitioner along with a demand for IGST for the sa....

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