M/s BENGAL COLD ROLLERS PRIVATE LIMITED v. ASSISTANT COMMISSIONER (ST)

Introduction

The petitioner, M/s Bengal Cold Rollers Private Limited, was subjected to adjudication proceedings under Section 74 of the CGST/TGST Act for the tax period 2018-19. The dispute arose from transactions claimed by the petitioner as job work transactions, which the department treated as taxable outward supplies on the ground that the petitioner failed to establish the movement of goods through prescribed documentary evidence.

During investigation, the department alleged discrepancies between the quantities reflected in Form GST ITC-04 and the Job Work Register seized during inspection. It was also alleged that the petitioner could not produce physical delivery challans supporting the movement of goods to job workers.