Kerala HC: No requirement of E-Way Bill for transportation of Used Personal Vehicle

Last updated: 11 September 2021

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Quick Summary

The Kerala High Court has ruled that an E-Way bill is not required for the transportation of a used personal vehicle. The court determined that goods classified as used personal effects are exempt from E-Way bill requirements under the Kerala Goods and Services Tax Rules, 2017. This decision was based on a case involving a Range Rover being transported as a personal effect, with the court noting the vehicle had already had IGST paid on its purchase.

Court :
Kerala High Court

Brief :
In Assistant State Tax Officer v. VST and Sons and Ors. [WA NO. 914 OF 2021 dated July 22, 2021], Assistant State Tax Officer ("the Petitioner") had filed an appeal challenging the judgement dated October 21, 2020 in WP(C) 22304/2020 in the Kerala High Court. The aforementioned writ petition was filed by VST and Sons ("the Respondent No.1") challenging the detention of the 'RANGE ROVER' motor vehicle belonging to one Muthukumar Meenakshy ("the Respondent No. 2") while being transported from Coimbatore to Thiruvananthapuram as 'used personal effect' of the Respondent No. 2.

Citation :
WA NO. 914 OF 2021 dated July 22, 2021

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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