Job worker challan requirements clarified-principals or job workers may issue and endorse challans, with endorsement chain recognised. Rules require inputs, semi finished goods or capital goods sent to job workers to be accompanied by a challan issued by the principal or by the job worker where goods move between job workers, with successive job workers authorised to endorse the challan noting quantity and description; the Authority may refer matters to the Director General of Safeguards for further investigation, a quorum of three members and majority decision making (with Chairman casting vote) is established, complaints may allege failure to pass on tax rate reductions or input tax credit benefits, and leasing of parcel space by Railways is excluded from railway transport definitions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Job worker challan requirements clarified-principals or job workers may issue and endorse challans, with endorsement chain recognised.
Rules require inputs, semi finished goods or capital goods sent to job workers to be accompanied by a challan issued by the principal or by the job worker where goods move between job workers, with successive job workers authorised to endorse the challan noting quantity and description; the Authority may refer matters to the Director General of Safeguards for further investigation, a quorum of three members and majority decision making (with Chairman casting vote) is established, complaints may allege failure to pass on tax rate reductions or input tax credit benefits, and leasing of parcel space by Railways is excluded from railway transport definitions.
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