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STATE OF KARNATAKA AND OTHERS vs. HEMANTH MOTORS
(Karnataka High Court)

Hon'ble Judges:

SATISH CHANDRA SHARMA
SACHIN SHANKAR MAGADUM
Pet. Counsel
Jeevan. J. Neralgi
Res. Counsel
Savitha. K.s
Vanitha. K.r

Petitioner / Applicant

STATE OF KARNATAKA AND OTHERS
Respondent HEMANTH MOTORS
Court Karnataka High Court
State

Karnataka

Date Jul 27, 2021
Order No.

WRIT APPEAL NO. 381 OF 2021 (T-RES)

Citation

2021(7) TAXREPLY 4774
Original Order
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ORDER

The captioned writ appeal is filed by the State assailing the correctness of the order dated 20.11.2020 passed by the learned Single Judge in W.P.3337/2020. 2. The 1st respondent filed a writ petition questioning the order passed by appellant No.2-The Commissioner of Commercial Taxes in Karnataka and also the order passed by the appellant No.4-Joint Commissioner of Goods and Service Tax(Appeals)-5. 3. The 1st respondent's grievance before the learned Single Judge was that the motor vehicles purchased were dispatched from Hosur, Tamil Nadu, and the same were supposed to be delivered at Doddaballapur Road, Yelahanka, after generating E-way bill which was valid from 31.12.2018 to 1.1.2019. The 1st respondent claimed that the conveyance carrying the vehicles reached the place of destination on 1.1.2019 before expiry of the validity of the E-way Bills. However, the 1st respondent has contended that the unloading of the vehicles could not take place on the same day and while t....

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