Assistant State Tax Officer (Intelligence) Vs VST And Sons (P) Limited
Date: July 22, 2021
Subject Matter
Personal and household effects including motor vehicles are exempted from the requirement of e-way bill.
Summary
The only reason stated for detaining the goods was that it was transported without the e-way bill. It must be remembered that goods that are classifiable as used personal and household effect falls under Rule 138(14) (a) of the Kerala Goods and Servi…
FULL TEXT OF THE HIGH COURT JUDGMENT Respondents in this appeal had filed the writ petition challenging the detention of the ‘RANGE ROVER’ motor vehicle belonging to the 2″ respondent while being transported from Coimbatore to Thiruvananthapuram as ‘used personal effect’ of the 2′ respondent. The vehicle was detained on the allegation that the same was transport…