Kun Motor Co.Pvt. Ltd. Vs The Asst. State Tax Officer
Date: December 6, 2018
Court: High Court
Bench: Kerala
Type: Appeal
Subject Matter
The incidence of tax is on the supply and not on the nature of transport.
Summary
The 1st appellant is a dealer in motor vehicles and the 2nd appellant purchased a Mini-Cooper car from the 1st .The 2nd appellant entrusted the same to the dealer itself for transportation. The dealer has a transportation and logistic wing which is a…
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 vehic…