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KIA MOTORS INDIA PRIVATE LTD. vs. THE STATE OF MADHYA PRADESH & OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SHEEL NAGU
HIRDESH
Pet. Counsel
Himanshu Khemuka
Res. Counsel
A.d. Bajpai
Pushpendra Yadav

Petitioner / Applicant

KIA MOTORS INDIA PRIVATE LTD.
Respondent THE STATE OF MADHYA PRADESH & OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date May 1, 2023
Order No.

Writ Petition No. 20600 of 2020

Citation

2023(5) TAXREPLY 7457
Original Order
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ORDER

ORDER This petition filed under Article 226 of the Constitution of India assails the order passed by Appellate Authority (Joint Commissioner, State Tax, Bhopal Division) on 23.12.2019 vide Annexure P-5, partly allowing the appeal of petitioner-assessee by reducing the tax levied from Rs.8,40,000/- to Rs.5,40,000/- and the corresponding penalty from Rs.8,40,000/- to Rs.5,40,000/- while setting aside the Cess of Rs.6,60,000/- and penalty of Rs.6,60,000/-. 2. The sole argument of petitioner is that the demo vehicle was transported in the State of Madhya Pradesh not for sale and therefore, was not exigible to GST. 3. Learned counsel for petitioner has taken this Court to the definition of the term “supply” vide Section 7 of GST Act to contend that bringing of demo vehicle into the State of Madhya Pradesh would not render the transaction exigible to GST since no financial consideration is involved in the absence of sale or purchase. Learned counsel has also drawn ....

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