Challenging GST Assessment: Stone-Boulder Sales Price Comparison Invalidated Under Section 61 of Jharkhand GST Act
Case-Laws
GST
HC held that GST-ASMT-10 notices issued under Section 61 of Jharkhand GST Act, 2017 comparing petitioners' stone-boulder sales price with market price are ultra vires and without jurisdiction. The court determined that merely selling goods at a lower than market price does not automatically constitute a taxable discrepancy. The notices were deemed improper as
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