GST demand based on FORM 26AS failed where the transaction was prima facie sale of immovable property.

GST demand based on FORM 26AS could not be sustained where the materials, including the sale deed, prima facie showed a sale of immovable property outside GST levy. The Court found the assessment had proceeded without properly appreciating the nature of the transaction and without adequate notice. The impugned orders were quashed and the matter was remitted for fresh consideration on merits after due notice to the taxpayer, leaving the underlying tax liability open for reassessment by the authority.

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Issues: Whether the demand confirmed under the GST enactments on the basis of FORM 26AS could be sustained where the underlying transaction related to sale of immovable property, and whether the impugned orders were liable to be quashed and remitted for fresh consideration.

Analysis: The impugned order proceeded on the footing that the petitioner had not produced the sale deeds, but the materials placed before the Court, including the sale deed and the corresponding FORM 26AS, prima facie indicated that the transaction was a sale of immovable property. Such a transaction falls outside the levy of tax under the GST enactments. Since the assessment had been made without adequately appreciating the nature of the transaction, the matter required reconsideration on merits after due notice to the petitioner.

Conclusion: The impugned orders were quashed and the matters were remitted to the respondent for passing fresh orders on merits after giving due notice to the petitioner.

Final Conclusion: The petitioner succeeded to the extent of obtaining setting aside of the impugned orders and a fresh adjudication, while the tax liability issue was left open for reconsideration by the authority.

Ratio Decidendi: A demand under GST cannot be sustained where the transaction, on the materials placed before the Court, is prima facie a sale of immovable property, and such a matter must be reassessed on merits after due notice.

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