2023 (6) TMI 578

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..... 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 transa .....

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..... enalty; (b) on payment penalty equal to the fifty per cent. of the value of the goods or two hundred percent. of the tax payable on such goods whichever is higher, in case of exempted goods, on payment of an amount equal to five per cent. of the value of goods or twentyfive thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty; (c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed: Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods. (2) [***] (3) The proper officer detaining .....

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..... on of e-way bill .- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees - (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal. Explanation 1.*** Explanation 2.*** (2) **** (2A) *** (3) **** Explanation 1. *** Explanation 2.*** (4) **** (5) **** (5A) *** (6) **** (7) **** (8) **** .....

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