https://www.taxtmi.com/article/detailed?id=17604 GST adjudication must apply the same statutory framework to officials and taxpayers, with lawful and reasoned orders. Sale of land is treated under Schedule III, subject to the stated building-sale qualification, as neither a supply of goods nor services; GST deduction from land-acquisition compensation by characterising it as a works contract service is criticised as contrary to that scheme. Proposed safeguards include personal hearings, reasonable adjournments, demand limits tied to the SCN, and effective notice where no portal response is filed. en-us Wed, 21 Oct 2026 08:38:50 +0530 Wed, 21 Oct 2026 08:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17604 GST adjudication must apply the same statutory framework to officials and taxpayers, with lawful and reasoned orders. Sale of land is treated under Schedule III, subject to the stated building-sale qualification, as neither a supply of goods nor services; GST deduction from land-acquisition compensation by characterising it as a works contract service is criticised as contrary to that scheme. Proposed safeguards include personal hearings, reasonable adjournments, demand limits tied to the SCN, and effective notice where no portal response is filed. Articles Goods and Services Tax - GST Wed, 21 Oct 2026 08:38:50 +0530 https://www.taxtmi.com/article/detailed?id=17604