Goods which are classifiable as used personal and household effect falls under Rule 138(14) (a) of the Kerala Goods and Services Tax Rules, 2017 and are exempted from the requirement of e-way bill.
Section 129 of the CGST Act, 2017---Goods in Transit -- The Respondents department in this appeal had filed the writ petition challenging the detention of the vehicle on the allegation that the same was transported without the E-way bill as contemplated under Rule 138. The learned Single Judge allowed the writ petition and quashed the notices. The court has been informed that pursuant to the impugned judgment, the vehicle detained had been released. The court observed that the goods are classifiable as used personal and household effect falls under Rule 138(14) (a) and are exempted from the requirement of e-way bill. The court relied upon the decision in KUN Motor Company’s case, wherein the facts are almost similar to this case.
Held that:- The Hon’ble High Court dismissed the petition as there is no merit in this appeal.
Goods which are classifiable as used personal and household effect falls under Rule 138(14) (a) of the Kerala Goods and Services Tax Rules, 2017 and are exempted from the requirement of e-way bill.
Section 129 of the CGST Act, 2017---Goods in Transit -- The Respondents department in this appeal had filed the writ petition challenging the detention of the vehicle on the allegation that the same was transported without the E-way bill as contemplated under Rule 138. The learned Single Judge allowed the writ petition and quashed the notices. The court has been informed that pursuant to the impugned judgment, the vehicle detained had been released. The court observed that the goods are classifiable as used personal and household effect falls under Rule 138(14) (a) and are exempted from the requirement of e-way bill. The court relied upon the decision in KUN Motor Company’s case, wherein the facts are almost similar to this case.
Held that:- The Hon’ble High Court dismissed the petition as there is no merit in this appeal.