UP and UP Elevators Vs State Of Kerala
Date: January 19, 2021
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): A.M.BADAR
Subject Matter
Rule 138(5) has no application in case of inter-state movement of goods
Summary
1. Goods which were sought to be transported from Bangalore to Cherthala came to be intercepted by the GST authorities on 15.01.2021 and at that time, the authorities found that e-way bill had expired on 14.01.2020. Therefore, goods were detained and…
Heard both sides 2. The learned counsel for the petitioner argued that the petitioner is a partnership firm doing business in the name and style of UP & UP elevators at Cherthala in Alapuzha. He argued that on 11.01.2021, the petitioner purchased 4 numbers of Control Panels from M/s. Propower Systems Pvt. Ltd., Bangalore after remitting the requisite IGST also. Those goods were then transporte…