https://www.taxtmi.com/caselaws?id=769245 HC held that the tax demand confirmed under Section 73 of the Central/WB GST Act, 2017, to the extent it imposed liability on assessable value of outward supplies on inward receipt of taxable goods, was beyond the scope of the SCN and therefore unsustainable. The quantified demands relating to specific supplies, including those computed at 12% and 5% based on data not referred to in the SCN, were set aside. HC directed that the period between the adjudication order and disposal of the writ be excluded for limitation in any fresh proceedings. en-us Thu, 10 Apr 2025 00:00:00 +0530 Wed, 19 Nov 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769245 HC held that the tax demand confirmed under Section 73 of the Central/WB GST Act, 2017, to the extent it imposed liability on assessable value of outward supplies on inward receipt of taxable goods, was beyond the scope of the SCN and therefore unsustainable. The quantified demands relating to specific supplies, including those computed at 12% and 5% based on data not referred to in the SCN, were set aside. HC directed that the period between the adjudication order and disposal of the writ be excluded for limitation in any fresh proceedings. Case-Laws GST Thu, 10 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769245