Kia Motors India Private Ltd. Vs State of Madhya Pradesh
Date: April 30, 2023
Subject Matter
Supplier to furnish E-Way bill about goods exceeding Rs.50,000 in value, even for reasons other than supply
Summary
The case describes a petition filed under Article 226 of the Indian Constitution by an assessee (a person or entity subject to tax) challenging an order by the Appellate Authority that partially reduced the tax and penalty levied on the petitioner fo…
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT 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…