https://www.taxtmi.com/caselaws?id=793004 GST demand based on FORM 26AS could not be sustained where the materials, including the sale deed, prima facie showed a sale of immovable property outside GST levy. The Court found the assessment had proceeded without properly appreciating the nature of the transaction and without adequate notice. The impugned orders were quashed and the matter was remitted for fresh consideration on merits after due notice to the taxpayer, leaving the underlying tax liability open for reassessment by the authority. en-us Wed, 08 Apr 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793004 GST demand based on FORM 26AS could not be sustained where the materials, including the sale deed, prima facie showed a sale of immovable property outside GST levy. The Court found the assessment had proceeded without properly appreciating the nature of the transaction and without adequate notice. The impugned orders were quashed and the matter was remitted for fresh consideration on merits after due notice to the taxpayer, leaving the underlying tax liability open for reassessment by the authority. Case-Laws GST Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793004