https://www.taxtmi.com/article/detailed?id=15786 The supplier communicated intent to treat tyres, tubes and flaps as composite supply and paid differential tax with interest before the investigative authority issued a show cause notice; the court found no fraud, wilful misstatement or suppression and held that the short payment arose from industry confusion warranting ordinary assessment rather than extended fraud proceedings, quashing the SCN for lack of jurisdiction while leaving classification issues open. en-us Fri, 30 Jan 2026 09:48:58 +0530 Fri, 30 Jan 2026 09:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15786 The supplier communicated intent to treat tyres, tubes and flaps as composite supply and paid differential tax with interest before the investigative authority issued a show cause notice; the court found no fraud, wilful misstatement or suppression and held that the short payment arose from industry confusion warranting ordinary assessment rather than extended fraud proceedings, quashing the SCN for lack of jurisdiction while leaving classification issues open. Articles Goods and Services Tax - GST Fri, 30 Jan 2026 09:48:58 +0530 https://www.taxtmi.com/article/detailed?id=15786