Madras HC Quashes GST Demand as Sale of Land Is Outside GST Purview

R.A.R Retail and Infra LLP Vs State Tax Officer (Madras High Court) The Madras High Court disposed of a writ petition challenging orders dated 04.09.2025 and 19.01.2026 passed under Sections 73 and 161 of the respective GST enactments concerning the tax period 2021-22. The petition was taken up at the admission stage itself with the consent of both parties. The impugned order under Section 161 had been passed in response to an application filed by the petitioner on 30.10.2025, while the original assessment order under Section 73 had been issued pursuant to a show cause notice dated 06.06.2024,...