{"id":74176,"date":"2025-10-16T08:30:14","date_gmt":"2025-10-16T03:00:14","guid":{"rendered":""},"modified":"2025-10-16T08:30:14","modified_gmt":"2025-10-16T03:00:14","slug":"challenge-to-rectification-order-partly-allowed-demand-set-aside-for-turnover-based-gst-on-combo-packs-pre-deposit-limited-to-b2b-b2c-amounts","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74176","title":{"rendered":"Challenge to rectification order partly allowed; demand set aside for turnover-based GST on combo packs; pre-deposit limited to B2B\/B2C amounts"},"content":{"rendered":"<p>Challenge to rectification order partly allowed; demand set aside for turnover-based GST on combo packs; pre-deposit limited to B2B\/B2C amounts<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the challenge to the rectification order in part and set aside the impugned demand insofar as it was computed on total turnover without reasoning; it held the Adjudicating Authority erred by imposing GST on aggregate turnover of combo packs despite available delineation of B2B and B2C sales. The Court found breach of<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93404\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Challenge to rectification order partly allowed; demand set aside for turnover-based GST on combo packs; pre-deposit limited to B2B\/B2C amountsCase-LawsGSTThe HC allowed the challenge to the rectification order in part and set aside the impugned demand in<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74176","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74176"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74176\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}