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DCM SHRIRAM LIMITED vs. STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Hari Radhakrishnan
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

DCM SHRIRAM LIMITED
Respondent STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Nov 4, 2022
Order No.

W.P.No.29281 of 2022 And WMP Nos.28573, 28574 and 28576 of 2022

Citation

2022(11) TAXREPLY 6876
Original Order
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ORDER

ORDER Mr.V.Prashanth Kiran, learned Government Advocate accepts notice for the respondent and is armed with instructions to enable final disposal of this matter. 2. The petitioner is a company that is engaged in the business of manufacture of UPVC windows. The petitioner had entered into a transaction for supply of goods to an individual, a registered dealer under the provisions of the Goods and Services Tax Act, 2017 (in short 'Act'), whose place of business is situate at 37/1, Aga Abbas Ali Road, Ulsoor, Bangalore – 560 001 (Consignee). 3.The Consignee had, in turn, entered into a transaction for sale/delivery of goods to M/s.Signature Groups at No.36/3, Old No.578, Vasavi Avenue, Bangalore – 560 041. The transaction was arranged as a Bill to – Ship to transaction, in terms of which, while the invoice reflects the consignee as the taxable entity in the transaction for administrative and logistical purposes, the delivery of the consignment woul....

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