The Kerala High Court ruled that the E-Way Bill is not required for transportation of ‘Used Personal Vehicle’. The Respondents, VST, and Sons have filed the writ petition challenging the detention of the ‘RANGE ROVER’ motor vehicle belonging to the respondent while being transported from Coimbatore to Thiruvananthapuram as ‘used personal effect’ of the respondent. The vehicle was detained on the allegation that the same was transported without the E-way bill as contemplated under Rule 138 of the Kerala Goods and Service Tax Rules, 2017. By the impugned judgment, the learned Single Judge allowed the writ petition and quashed notices.
Source Taxscan
