https://www.taxtmi.com/caselaws?id=778117 Applicability of the higher GST rate turned on whether the work was completed before the rate-changing notification and whether the later invoice was only for regularisation. The Madras HC held that the assessee should be given an opportunity to produce supporting documents to establish that factual claim, and directed fresh consideration of defect No. 5. The demand on that ground was quashed for reconsideration, and the question of penalty was left open for challenge after the final order. en-us Mon, 18 Aug 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778117 Applicability of the higher GST rate turned on whether the work was completed before the rate-changing notification and whether the later invoice was only for regularisation. The Madras HC held that the assessee should be given an opportunity to produce supporting documents to establish that factual claim, and directed fresh consideration of defect No. 5. The demand on that ground was quashed for reconsideration, and the question of penalty was left open for challenge after the final order. Case-Laws GST Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778117