https://www.taxtmi.com/highlights?id=87650 HC upheld the challenge to tax assessment under Section 73 of GST Act, finding the tax demand exceeded the scope of the show cause notice (SCN). The court set aside tax liabilities for multiple entities totaling approximately Rs. 15,63,100, determining that the tax officer's assessment went beyond the original SCN's parameters. The court also provided a limitation period exclusion, stipulating that the timeframe between the order date and petition disposal shall not count towards potential future proceedings against the petitioners. Petition disposed of with favorable ruling for the taxpayers. en-us Tue, 22 Apr 2025 08:31:22 +0530 Tue, 22 Apr 2025 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87650 HC upheld the challenge to tax assessment under Section 73 of GST Act, finding the tax demand exceeded the scope of the show cause notice (SCN). The court set aside tax liabilities for multiple entities totaling approximately Rs. 15,63,100, determining that the tax officer's assessment went beyond the original SCN's parameters. The court also provided a limitation period exclusion, stipulating that the timeframe between the order date and petition disposal shall not count towards potential future proceedings against the petitioners. Petition disposed of with favorable ruling for the taxpayers. Highlights GST Tue, 22 Apr 2025 08:31:22 +0530 https://www.taxtmi.com/highlights?id=87650