Madras High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Madras High Court
Where registered manufacturer failed to maintain job-work records or file prescribed Form ITC-04 due to alleged technical issues, and could not prove receipt of goods within timelines, movement was deemed as supply and tax, interest and equal penalty were correctly confirmed, with extended period invocation upheld since exceptions were not attracted and threshold under GST for such invocation was lower GST: Where registered manufacturer sent goods to sister concern for job work but failed to maintain job-work records or file prescribed form, and department treated such transfers as deemed supplies with tax, interest, and penalty, remand for verification was warranted to examine revenue neutrality and onus was on petitioner to establish tax payment by principal or job worker, with adjudication on factual merits to follow