Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
The High Court held that since the nature of supply was intra-state in respective states, the tax liability shall be discharged individually in each state equivalent to the work executed there. As the petitioner joint venture (JV) failed to produce the inter se agreement or evidence regarding the proportion of work executed by each partner in the respective states, the court could not determine the tax liability. The court observed that the petitioner had not provided evidence of discharging tax liability in Maharashtra. Regarding the refund claim, the court held that as per Section 12(3) of the IGST Act, the place of supply shall be both states, and the nature of supply is intra-state proportionate to the value of services rendered in each state. The demand notices were kept in abeyance till disposal of the refund application in accordance with the court's order in related writ petitions.
The High Court held that since the nature of supply was intra-state in respective states, the tax liability shall be discharged individually in each state equivalent to the work executed there. As the petitioner joint venture (JV) failed to produce the inter se agreement or evidence regarding the proportion of work executed by each partner in the respective states, the court could not determine the tax liability. The court observed that the petitioner had not provided evidence of discharging tax liability in Maharashtra. Regarding the refund claim, the court held that as per Section 12(3) of the IGST Act, the place of supply shall be both states, and the nature of supply is intra-state proportionate to the value of services rendered in each state. The demand notices were kept in abeyance till disposal of the refund application in accordance with the court's order in related writ petitions.
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