2023 (5) TMI 1386 - SCH - GST

Inclusion of entire amounts received by it include wages paid, ESI and EPF contributions in the assessable value - HELD THAT - This Court notices that the High Court has relegated the matter to the Assessing Officer who is required to look into the matter afresh. Since the matter is at large, there is no ground for interference. SLP disposed off.

Summary

The Supreme Court of India disposed of the special leave petition, allowing the Assessing Officer to reconsider the matter afresh. The petitioner's contentions, including objections, are to be addressed by the Assessing Officer while passing a reasoned order. The petitioner can seek clarification from the High Court regarding the amount paid.