https://www.taxtmi.com/caselaws?id=796705 Following self-assessment, a demand for alleged undervaluation of guarantees under Section 73 requires prior scrutiny, audit, special audit, inspection or investigation to establish tax leakage and suppressed taxable value. The notes state that the demand was issued and confirmed without determining whether the guarantees were corporate guarantees or whether their taxable value had been suppressed. The demand-confirming order was therefore quashed, with the matter remitted for inspection or investigation and fresh determination if warranted. en-us Tue, 28 Jul 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796705 Following self-assessment, a demand for alleged undervaluation of guarantees under Section 73 requires prior scrutiny, audit, special audit, inspection or investigation to establish tax leakage and suppressed taxable value. The notes state that the demand was issued and confirmed without determining whether the guarantees were corporate guarantees or whether their taxable value had been suppressed. The demand-confirming order was therefore quashed, with the matter remitted for inspection or investigation and fresh determination if warranted. Case-Laws GST Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796705