Intra-state Tax Liability: Onus on JV to Prove Work Ratio.

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....The High Court held that since the nature of supply was intra-state in respective states, the tax liability shall be discharged individually in each state equivalent to the work executed there. As the petitioner joint venture (JV) failed to produce the inter se agreement or evidence regarding the proportion of work executed by each partner in the respective states, the court could not determine the tax liability. The court observed that the petitioner had not provided evidence of discharging tax liability in Maharashtra. Regarding the refund claim, the court held that as per Section 12(3) of the IGST Act, the place of supply shall be both states, and the nature of supply is intra-state proportionate to the value of services rendered in each.........