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2023 (6) TMI 578 - MADHYA PRADESH HIGH COURTLevy of GST - supply or not - bringing of demo vehicle into the State of Madhya Pradesh - financial consideration is involved or not - HELD THAT:- Bare perusal of the relevant statutory rule i.e. Rule 138(1)(ii) makes it clear that the causing of movement of a goods exceeding the value of Rs.50,000/- even for the reasons other than supply, makes it incumbent upon the supplier to inform about the supply of goods in Form-A GST, EWB-01 electronically on the common portal alongwith other information as required. It is not disputed at the Bar that no such information as mandatory in Rule 138(1) of GST Rules, was given by the petitioner supplier. It is obvious that in the absence of information given, the entry of demo car into the State of Madhya Pradesh renders it exigible to GST - This Court does not find any fault or jurisdictional error in the order of appellate authority dated 23.12.2019 - Petition dismissed.
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