https://www.taxtmi.com/caselaws?id=798131 GST assessment of Motor Spirit and High-Speed Diesel requires recognition that these petroleum products are treated as non-GST goods. Imposition of GST on invoices relating to such products creates a jurisdictional defect affecting the validity of the assessment. The assessment requires fresh determination based on the registration records, invoices, supporting documents and reply to the show-cause notice, after affording the taxpayer a personal hearing. en-us Wed, 12 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798131 GST assessment of Motor Spirit and High-Speed Diesel requires recognition that these petroleum products are treated as non-GST goods. Imposition of GST on invoices relating to such products creates a jurisdictional defect affecting the validity of the assessment. The assessment requires fresh determination based on the registration records, invoices, supporting documents and reply to the show-cause notice, after affording the taxpayer a personal hearing. Case-Laws GST Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798131