https://www.taxtmi.com/caselaws?id=801215 Services supplied by a head office to separately registered branch offices constitute supplies between distinct persons and are valued under Rule 28. Where branches qualify for full input tax credit and no invoice is issued, CBIC clarification treats the value as nil, being the open market value; turnover-based proportionate cross-charging cannot replace this prescribed valuation. The arrangement is revenue-neutral. Extended limitation for GST recovery requires facts establishing fraud, wilful misstatement, or suppression with intent to evade tax. Recorded expenditure and failure to cross-charge, without more, do not establish that intent, rendering an extended-period demand unsustainable. en-us Wed, 14 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801215 Services supplied by a head office to separately registered branch offices constitute supplies between distinct persons and are valued under Rule 28. Where branches qualify for full input tax credit and no invoice is issued, CBIC clarification treats the value as nil, being the open market value; turnover-based proportionate cross-charging cannot replace this prescribed valuation. The arrangement is revenue-neutral. Extended limitation for GST recovery requires facts establishing fraud, wilful misstatement, or suppression with intent to evade tax. Recorded expenditure and failure to cross-charge, without more, do not establish that intent, rendering an extended-period demand unsustainable. Case-Laws GST Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801215