Carpenters Classics India Pvt. Ltd. Vs Assistant State Tax Officer
Date: November 26, 2018
Subject Matter
If online generation of e-way bill suffices, the Rule 138A would not have insisted on the consignment carrying a copy of the bill or the number in electronic form
Summary
The petitioner, a business based in Bangalore, imported kitchen cabinets and sent a consignment to be installed in customers' houses in Thalassery and Kozhikode. The petitioner intended to distribute the goods through local conveyance from Ernaku…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner, based at Bangalore, imports Kitchen cabinets, then, supplies and installs them in the houses of the customers, on their placing the orders. On 21.11.2018, the petitioner sent a consignment of three sets of kitchen cabinets to be installed in the houses of the customers in Thalassery and Kozhikode. The petitioner proposed to send…