https://www.taxtmi.com/caselaws?id=449563 Impugned GST assessment orders were challenged for breach of natural justice and non-application of mind, alleging the replies were not considered. On reverse charge liability relating to director's remuneration, the record showed the taxpayer had specifically stated that remuneration was paid to its managing director; therefore, the finding that it failed to clarify the director's status was unsustainable, requiring reconsideration. On tax, interest and penalty levied on "miscellaneous expenses," the authority mechanically applied tax on total heads of expenditure despite reliance on exemption notifications and assertions that several purchases were from registered dealers; this was held to be without proper application of mind, necessitating remand. On exempt turnover, despite reliance on Notification No.12/2017 for exempt training/coaching in art and culture, the authority erroneously treated the activity as sale of artworks; the assessment orders were set aside and remanded for fresh consideration. en-us Thu, 08 Feb 2024 00:00:00 +0530 Wed, 07 Jan 2026 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449563 Impugned GST assessment orders were challenged for breach of natural justice and non-application of mind, alleging the replies were not considered. On reverse charge liability relating to director's remuneration, the record showed the taxpayer had specifically stated that remuneration was paid to its managing director; therefore, the finding that it failed to clarify the director's status was unsustainable, requiring reconsideration. On tax, interest and penalty levied on "miscellaneous expenses," the authority mechanically applied tax on total heads of expenditure despite reliance on exemption notifications and assertions that several purchases were from registered dealers; this was held to be without proper application of mind, necessitating remand. On exempt turnover, despite reliance on Notification No.12/2017 for exempt training/coaching in art and culture, the authority erroneously treated the activity as sale of artworks; the assessment orders were set aside and remanded for fresh consideration. Case-Laws GST Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449563