https://www.taxtmi.com/highlights?id=69235 Validity of assessment order - Demand of GST - To calculate and assess the non-payment of tax, it is essential that the relevant evidence is carried out by the department in respect of the taxable supplies made by the assessee and non-payment of tax which is required to be done at the time of supply as specified under section 13 of the Act. - Without any corroborative material, merely on the basis of discrepancies found in the scrutiny of returns or discrepancies found during the inspection is not enough to assess the tax. - HC en-us Fri, 14 Apr 2023 17:00:34 +0530 Fri, 14 Apr 2023 17:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69235 Validity of assessment order - Demand of GST - To calculate and assess the non-payment of tax, it is essential that the relevant evidence is carried out by the department in respect of the taxable supplies made by the assessee and non-payment of tax which is required to be done at the time of supply as specified under section 13 of the Act. - Without any corroborative material, merely on the basis of discrepancies found in the scrutiny of returns or discrepancies found during the inspection is not enough to assess the tax. - HC Highlights GST Fri, 14 Apr 2023 17:00:34 +0530 https://www.taxtmi.com/highlights?id=69235