Failure Of Kia Motors To Furnish Information For The Entry Of Demo Car Into Madhya Pradesh: Madhya Pradesh High Court Upholds GST Levy

The  Madhya Pradesh High Court  has held that in the absence of information given, the entry of a demo car into the state of Madhya Pradesh renders it exigible to GST. The bench of  Justice Sheel Nagu  and  Justice Hirdesh  has observed that Rule 138(1)(ii) makes it clear that the movement of goods exceeding the value of Rs. 50,000, even for reasons other than supply,…