HC : Quashes detention for e-way bill non-compliance where motor vehicle transported post-sale completion

Kerala HC quashes detention u/s 129 of Kerala State Goods and Services Tax Act, 2017 (KGST) for omission to upload e-way bill in respect of motor vehicle purchased by a resident of Trivandrum and transported by dealer located in Union Territory of Puthuchery on buyer’s behalf; Notes that writ appeal was filed by assessee against order of Single Judge who refused to release vehicle as an interim measure, other than by resort to Section 129 and directed adjudication by detain...