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

Case-Laws – GST – Highlights – 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 ventu

Intra-state Tax Liability: Onus on JV to Prove Work Ratio.
Case-Laws
GST
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. T

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =