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2023 (2) TMI 541
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.... Bikramaditya Ghosh, Adv. Bibek Chaudhuri, J. The petitioner No.1 is a construction Company who was entrusted with sub-contract for earth excavation, embankment/subgrade work and drain work on the four/six lane access controlled expressway at Jammu in the State of Jammu and Kashmir. In order to carry out the said work, petitioner No.1 transported its own machinery from Arunachal Pradesh to J....
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....ods for provision of service on own account by a service provider, where no transfer of title in such goods or transfer of goods to the distinct person by way of stock transfer is not involved, does not constitute a supply of such goods. Hence, it is clarified that any such movement on own account(not involving distinct person in terms of section 25), where such movement is not intended for furthe....
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....g loss in business of the petitioner. Learned Advocate for the respondents, on the other hand, draws my attention to Rule 138 A of the West Bengal Goods and Services Tax Rules, 2017. It is submitted by the learned Advocate for the respondents that on interception of a vehicle, it is the duty of person in charge of a convenience to produce the invoice or bill or supply or delivery challans as th....