TaxTMI 
TaxTMI 
2026 (6) TMI 752
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....larger issue regarding the challenge to the proceedings under Section 74 of the respective GST Enactments. 3. By a Common Order today in W.P.No.2142 of 2026 [Turbo Energy Private Limited], W.P.Nos.35967, 35970, 35974 and 35976 of 2024 [Fastenex Private Limited] and W.P.Nos.14487, 14492 and 14500 of 2025 [Ispahani Estates Private Limited], a detailed order has been passed insofar as the invocation of extended period of limitation under Section 74 of the respective GST Enactments. 4. In these Writ Petitions, the Petitioner has challenged the respective Impugned Orders. The Impugned Orders are detailed below, wherein, the following amounts have been confirmed towards the Tax, Interest and Penalty:- W.P.No.29580 of 2025 W.....
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....irming the demand proposed in the said Notice on defect No.7. 8. The learned Special Government Pleader for the Respondent would submit that the following Paragraph in Show Cause Notice clearly invokes Section 74 of the respective GST Enactments after giving the calculation by referring Section 143(3), 144(4) and Rule 45(3) and 45(4) of the respective GST Enactments and the Rules made thereunder as follows:- Hence you are liable to pay the tax on total value of goods sent for job work along with interest under Section 50 and penalty under Section 74 of TNGST Act, 2017. Failing which the entire ITC availed by you for the Jobwork service would be disallowed under TNGST Act, 2017. 9. I have considered the submissions advanced by....
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....no records to substantiate that the Petitioner had indeed received the goods within the time and therefore it was deemed that there was a supply and therefore, the Petitioner was liable to be pay tax. 15. Section 143 of the respective GST Enactments and Rule 45 of the respective GST Rules are re-produced below:- 143. Job Work Procedure 45. Conditions and restrictions in respect of inputs and capital goods sent to the job-worker: (1) A registered person (hereafter in this section referred to as the "principal") may under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subequently send to another job workers and li....
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....cription of goods where the goods are sent by one job worker to another or are returned to the principal. (2) The challan issued by the principal to the job worker shall contain the details specified in rule 55. (3) The details of challans in respect of goods dispatched to a job-worker or received from a job-worker during a specified period shall be included in Form GST ITC - 04 furnished for that period on or before the twenty-fifth day of the months succeeding [the said period] [or within such further period as may be extended by the commissioner by a notification in this behalf. Provided that any extension of the time limit notified by the Commissioner of State Tax or the commissioner of Union territory tax shall be deemed to be....
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....ob worker unless such place of business of the said job worker is also declared as the additional place of business of the Petitioner. Exceptions to the above namely:- (i) Where the job worker is registered under Section 25; or (ii) Where the principal is engaged in the supply of such goods as may be notified by the Commissioner is not attracted in the facts of the present case. 17. As mentioned in detailed Common Order passed today in the above mentioned cases, the Department relies on the records maintained by an assessee. Thus, if the goods were dispatched on job work basis to a job worker, necessary proper accounts were required to be maintained by the Petitioner and the goods were to be supplied only from the re....