https://www.taxtmi.com/caselaws?id=371762 The court ruled that the transport of a used car did not necessitate an e-way bill as it fell under the category of used personal effects exempt from the requirement. The sale was deemed an intra-state transaction completed in Puthuchery, with the subsequent movement to Thiruvananthapuram not being part of the sale transaction. The detention of the vehicle under Section 129 of the KSGST Act was deemed illegal, leading to the quashing of the detention notice and order. The appeal was allowed, and the judgment in the writ petition was set aside. en-us Thu, 06 Dec 2018 00:00:00 +0530 Tue, 09 Apr 2019 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371762 The court ruled that the transport of a used car did not necessitate an e-way bill as it fell under the category of used personal effects exempt from the requirement. The sale was deemed an intra-state transaction completed in Puthuchery, with the subsequent movement to Thiruvananthapuram not being part of the sale transaction. The detention of the vehicle under Section 129 of the KSGST Act was deemed illegal, leading to the quashing of the detention notice and order. The appeal was allowed, and the judgment in the writ petition was set aside. Case-Laws GST Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371762