https://www.taxtmi.com/forum/issue?id=106802 Delayed delivery after invoice issuance can lead to a fresh VAT/CST tax demand when the gap between invoicing and actual dispatch raises suspicion; issuance of Form JJ at delivery does not automatically prevent reassessment. The onus of proof is on the supplier to establish bona fide commercial reasons and corroborative records for the delay to avoid additional tax liability. en-us Thu, 15 May 2014 19:07:56 +0530 Thu, 23 Jan 2025 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106802 Delayed delivery after invoice issuance can lead to a fresh VAT/CST tax demand when the gap between invoicing and actual dispatch raises suspicion; issuance of Form JJ at delivery does not automatically prevent reassessment. The onus of proof is on the supplier to establish bona fide commercial reasons and corroborative records for the delay to avoid additional tax liability. Discussion-Forum VAT / Sales Tax Thu, 15 May 2014 19:07:56 +0530 https://www.taxtmi.com/forum/issue?id=106802