Handing Goods to Transporter Not Delivery for GST Place of Supply: Karnataka HC

Toyota Kirloskar Motor Pvt. Ltd. Vs Union of India (Karnataka High Court) The Karnataka High Court partly allowed a writ petition challenging a GST show cause notice issued for the period April 2018 to March 2021, which proposed demands aggregating to over ₹4,500 crore across six audit observations. The petitioner confined its challenge primarily to Audit Observation No. OBS 1090810, relating to the determination of the place of supply for inter-State supply of goods, while seeking liberty to respond to the remaining five audit issues before the authorities. Under OBS 1090810, the tax depart...