India's GST Court Case and Appeal Deadline Extension Highlight Tax Compliance Issues

The Madras High Court granted Tvl. Technocast Foundry 30 days to reply to a GST assessment, finding the company could not prove that goods sent to its sister concern for job work were returned, and thus invoking Section 74 of the Tamil Nadu GST Act. The court noted the absence of required records under Section 143 and Rule 45, treating the transaction as a taxable supply.

Separately, the Indian government extended the deadline for filing appeals before the GST Appellate Tribunal to July 31, after stakeholders reported technical difficulties on the GSTAT portal caused by a surge of filings. The original deadline of June 30 had seen up to 5,500 daily submissions.