Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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