E-Way Bill Not Required For Transportation Of Used Personal Vehicle : Kerala High Court

The  Kerala High Court  while dismissing an appeal ruled that used personal cars are exempted from the requirement of an e-way bill under Rule 138(14)(a) of the Kerala Goods and Services Tax Rules, 2017.  A Division Bench of  Justice S.V Bhatti  and  Justice Bechu Kurian Thomas  accordingly upheld the decision of the Single Judge that allowed a petition challengi…