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Validity of order in original and Demand of GST - These issues included discrepancies in GST returns, imposition of cess, treatment of scrips, and taxation of corporate social responsibility activities. The Court found that the tax demands related to discrepancies in GST returns and imposition of cess were unjustified. Additionally, the treatment of scrips and taxation of corporate social responsibility activities were deemed unsustainable due to procedural shortcomings and the nature of the activities involved. Consequently, the impugned order was set aside, and the matter was remanded to the respondent for reconsideration.
Validity of order in original and Demand of GST - These issues included discrepancies in GST returns, imposition of cess, treatment of scrips, and taxation of corporate social responsibility activities. The Court found that the tax demands related to discrepancies in GST returns and imposition of cess were unjustified. Additionally, the treatment of scrips and taxation of corporate social responsibility activities were deemed unsustainable due to procedural shortcomings and the nature of the activities involved. Consequently, the impugned order was set aside, and the matter was remanded to the respondent for reconsideration.
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