https://www.taxtmi.com/caselaws?id=437362 The HC held that Notification 11/2017-Central Tax (Rate) establishing a 70:30 formula for bifurcating construction services and land costs applies only when the assessee cannot provide actual bifurcation details. The deeming fiction under the notification does not apply where the assessee can supply actual consideration amounts for construction services versus land costs. The assessing authority erred in applying the notification universally to all property development cases without first seeking actual particulars from the assessee. The officer retains discretion to reject unsupported attributions and apply the deeming fiction if evidence is inadequate. The petition was allowed, with additional benefit from Notification 6/2023 providing relief for timely return filings. en-us Mon, 24 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437362 The HC held that Notification 11/2017-Central Tax (Rate) establishing a 70:30 formula for bifurcating construction services and land costs applies only when the assessee cannot provide actual bifurcation details. The deeming fiction under the notification does not apply where the assessee can supply actual consideration amounts for construction services versus land costs. The assessing authority erred in applying the notification universally to all property development cases without first seeking actual particulars from the assessee. The officer retains discretion to reject unsupported attributions and apply the deeming fiction if evidence is inadequate. The petition was allowed, with additional benefit from Notification 6/2023 providing relief for timely return filings. Case-Laws GST Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437362