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TMI Blog2021 (7) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... as transported without the E-way bill - requirement of e-way bill for personal effect goods - Rule 138 of the Kerala Goods and Service Tax Rules, 2017 - HELD THAT:- It must be remembered that goods that 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. The 2nd re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ABLE MR. JUSTICE S.V. BHATTI AND HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS APPELLANT/ RESPONDENT IN W.P.(C) : BY SR.GOVT.PLEADER SRI.MOHAMMED RAFIQ RESPONDENTS/ PETITIONERS IN W.P.(C) : BY ADV. A. KUMAR JUDGMENT Bechu Kurian Thomas, J. Respondents in this appeal had filed the writ petition challenging the detention of the 'RANGE ROVER' motor vehicle belonging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nior Government Pleader for the appellant. We also heard Adv.A.Kumar, the learned counsel for the respondents. 4. We are informed that pursuant to the impugned judgment, the vehicle detained by Ext.P7 and P8 had been released to the 2nd respondent. 5. The only reason stated for detaining the goods was that it was transported without the e-way bill. It must be remembered that goods that are c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows :- We do not understand how the State could take a contention that if the car had been driven into the State of Kerala from the U.T. of Puthuchery; then there could not have been a detention under Section 129, since then there would have been no question of uploading of e-way bill. We cannot also comprehend how an intra-State sale would be converted to an inter-State sale merely fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rivandrum in Kerala, especially since the car had been registered in the name of the purchaser . 7. The said decision held that used vehicles, even if it has run only negligible distances are to be categorized as 'used personal effects'. We are in respectful agreement with the observations of this Court in the aforesaid decision. The facts in the present appeal is similar if not almost ..... X X X X Extracts X X X X X X X X Extracts X X X X
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