The Kerala High Court ruled that the E-Way Bill is not required for transportation of ‘Used Personal Vehicle’.
Facts of the case:-
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.
The court has heard Adv. Mohammed Rafiq, the Senior Government Pleader for the appellant, and Advocate A.Kumar, the counsel for the respondents.
The division bench of Justice S.V. Bhatti and Justice Bechu Kurian Thomas recalled a decision by the Court in a similar matter related with KUN Motor Company wherein it was held, “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 UT of Puducherry (Puducherry), then there could not have been detained 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 for reasons of it being transported in the carriage.”
The court while quashing the detention and ordering the release of the vehicle held that used vehicles, even if it has run only negligible distances are to be categorized as ‘used personal effects.