Madras HC Remands GST Job Work Demand for verification of Revenue Neutrality

Tvl. Technocast Foundry Vs State Tax Officer (Madras High Court) The Madras High Court disposed of the writ petitions challenging orders passed under Section 74 of the GST enactments for the assessment years 2018-19, 2019-20, and 2020-21, wherein demands of tax, interest, and penalty had been confirmed for alleged violation of Section 143 of the GST Acts read with Rule 45 of the GST Rules. The proceedings arose from an inspection conducted under Section 67, following which the authorities alleged that the petitioner had sent goods to its sister concern, Tvl. Unitech Couplers India Private Limi...