https://www.taxtmi.com/caselaws?id=445983 For goods sent to a job worker on the buyer's direction, the place of supply is determined by the statutory deeming rule under the IGST Act and is treated as the buyer's principal place of business. On that basis, the supply was held to be inter-State, not intra-State, because the buyer was located in Tamil Nadu. The court further held that detention proceedings under GST could not be sustained where the authorities proceeded on the mistaken assumption that the transaction was intra-State and ignored the applicable job-work framework. The impugned proceedings were quashed as being without jurisdiction. en-us Thu, 16 Nov 2023 00:00:00 +0530 Wed, 07 Jan 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445983 For goods sent to a job worker on the buyer's direction, the place of supply is determined by the statutory deeming rule under the IGST Act and is treated as the buyer's principal place of business. On that basis, the supply was held to be inter-State, not intra-State, because the buyer was located in Tamil Nadu. The court further held that detention proceedings under GST could not be sustained where the authorities proceeded on the mistaken assumption that the transaction was intra-State and ignored the applicable job-work framework. The impugned proceedings were quashed as being without jurisdiction. Case-Laws GST Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445983