GSTAT Hyd says tax cannot be calculated on tax inclusive invoice value

The Tribunal accepted that the composition scheme ceased once turnover crossed ₹1.50 crore and that regular GST became payable thereafter. 

It nevertheless held that the Department could not calculate the differential tax on the entire amount as though GST had been collected separately. 

Since a composition taxpayer is prohibited from collecting GST separately, the value had to be treated as tax-inclusive and Rule 35 applied, even though the taxpayer had not specifically claimed the benefit.