GST – Madras Court: Provision of arriving deemed value of land would be applicable only in cases where the assessee is unable to supply the bifurcation of the construction as relatable to construction services or sale of land – Where the officer is of the view that the attribution adopted by an assessee is unsupported by hard evidences, he is always at liberty to apply the deeming fiction as per the Notification - Writ petition allowed [Order attached]

21-May-2023 19:06:47