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GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Detention of motor vehicle - RANGE ROVER motor vehicle ...

Case Laws     GST

July 29, 2021

Detention of motor vehicle - RANGE ROVER motor vehicle transported from Coimbatore to Thiruvananthapuram as 'used personal effect' of the 2nd respondent - detention on the ground that the same was transported without the E-way bill - requirement of e-way bill for personal effect goods - used vehicles, even if it has run only negligible distances are to be categorized as 'used personal effects - Appeal of revenue dismissed - HC

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