JSW Steel Ltd Vs Union Of India
Date: May 17, 2022
Subject Matter
ISD can claim ITC only in the case of an inward supply, and an input tax credit transfer from one state to another is not an inward supply.
Summary
The case involves JSW Steel Ltd. and its operations in different states, including Odisha and Maharashtra. The company, registered as an Input Service Distributor (ISD) in Mumbai, participated in a tender process and was granted a mining lease for ir…
1. This matter is taken up by virtual/physical mode. 2 . Assailing the Order dated 28 th March, 2022 passed by the Deputy Commissioner of State Tax, CT & GST Enforcement Unit, Barbil under Section 74 of the Odisha Goods and Services Tax Act, 2017 (for short, “the OGST” Act)/the Central Goods and Services Tax Act, 2017 (for brevity, “the CGST Act”) for the tax periods fr…