Father's nil returns for 2017-18 led to GST tax demand on purchases assuming sales within 18 months. Court set aside order, remanded for reconsideration.

Case-Laws – GST – Highlights – Petitioner challenged assessment order u/s 74 of GST enactments. Father had filed nil returns for outward supply in 2017-18. Show cause notice treated total purchase value as suppressed sales. Impugned order assumed process

Father's nil returns for 2017-18 led to GST tax demand on purchases assuming sales within 18 months. Court set aside order, remanded for reconsideration.
Case-Laws
GST
Petitioner challenged assessment order u/s 74 of GST enactments. Father had filed nil returns for outward supply in 2017-18. Show cause notice treated total purchase value as suppressed sales. Impugned order assumed processed turmeric must be sold within 18 months, deeming sale in February 2019 to compute tax liability. N

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