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Car is used personal effect once delivery is taken: HC

Car is used personal effect once delivery is taken: HC

In a landmark judgement Kerala high court held that car is not liable for detention once delivery is taken. In this case a car was purchased from other state. The papers were in the name of buyer .  It was carried to that other state of buyer. The authorities in the way held the car and penalty was imposed. Court held that in this case car is sold once delivery is taken by buyer. The supply is completed once the buyer taken the delivery. Now it is a used personal belonging, no matter how less it is used. 

Section 129 of CGST Act provide the right for detention of goods and conveyances. The said section also provide for release on payment of penalty of equal amount of tax. The provisions of e-way bill are also relevant here. A person is required to carry a copy of invoice and also prepare e-way bill for movement of goods.



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Profile photo of CA Shafaly Girdharwal CA Shafaly Girdharwal


New Delhi, India

CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.

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