EVM Passenger Cars India Pvt. Ltd. Vs State of Kerala
Date: August 22, 2023
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): DINESH KUMAR SINGH
Subject Matter
Not carrying proper documents during transportation is wilful evasion of tax
Summary
The case involves a writ petition filed to challenge a penalty order under Section 129 of the Kerala Goods and Services Tax Act, 2017. The case revolves around the interception of a vehicle carrying spare parts and engine oil without proper documents…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. Heard Ms. Latha K., Learned Counsel for the petitioner and Ms. Reshmita Ramachandran, Learned Counsel for the respondents. 2. The present writ petition has been filed impugning Exhibit P9 penalty order passed under Section 129 of the Kerala Goods and Services Tax Act, 2017 read with Rule 138 and the Rules made thereunder. 3. The 2 nd responde…