https://www.taxtmi.com/caselaws?id=371762 Detention of a motor vehicle for absence of an e-way bill was held unjustified where the buyer had taken delivery in Puducherry, obtained temporary registration and insurance in his own name, and the sale was already complete before the vehicle was moved to Kerala. Applying the GST provisions on inter-State supply and the e-way bill rules, the Court treated the later movement as transport after completion of sale, not movement occasioned by the supply. It also accepted that the car, once purchased and used, could fall within the exemption for used personal and household effects under Rule 138(14). The detention notice and order were therefore found unsustainable. en-us Thu, 06 Dec 2018 00:00:00 +0530 Fri, 28 Mar 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371762 Detention of a motor vehicle for absence of an e-way bill was held unjustified where the buyer had taken delivery in Puducherry, obtained temporary registration and insurance in his own name, and the sale was already complete before the vehicle was moved to Kerala. Applying the GST provisions on inter-State supply and the e-way bill rules, the Court treated the later movement as transport after completion of sale, not movement occasioned by the supply. It also accepted that the car, once purchased and used, could fall within the exemption for used personal and household effects under Rule 138(14). The detention notice and order were therefore found unsustainable. Case-Laws GST Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371762