HomeGSTTitan Challenges Deemed Supply Provision Under GST: Madras High Court to Examine...

Titan Challenges Deemed Supply Provision Under GST: Madras High Court to Examine Taxability of Unreturned Job Work Inputs

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In a significant development for the manufacturing and GST ecosystem, Titan Company Limited has approached the Madras High Court challenging the constitutional validity of Section 143(3) of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. The company has questioned whether inputs and capital goods sent for job work — but not returned within…

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Nikhil Bhandari
Nikhil Bhandari
Nikhil Bhandari is a Chartered Accountant and a Indirect Tax professional with over 4.5 years of post-qualification experience in tax advisory, compliance management, and tax process optimization. Associated with SDU LLP since August 2015 spanning his articleship through to his current role as Assistant Manager Nikhil has uniquely navigated India’s transition from the legacy tax regime into the GST era.His expertise encompasses both strategic advisory and Indirect Tax litigation, where he represents clients in complex disputes across the manufacturing, service, and e-commerce sectors. By providing high-level counsel to corporate leadership, he ensures that tax positions are not only robust and compliant but also structured for long-term operational efficiency.Beyond his core practice, Nikhil is a proactive contributor to the GST ecosystem. He is dedicated to tracking and analyzing judicial precedents from various High Courts and the Supreme Court, fostering greater clarity and ease of access to tax intelligence for the wider professional community.

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