Kabeer Reality Private Limited Vs The Union of India
Date: November 21, 2019
Subject Matter
Filing of GSTR-1 amounts to determination of tax liability. No separate determination under Section 73 is required.
Summary
The taxpayer has argued that in absence of determination of tax under Section 73 of the Act of 2017, no recovery can be made against the petitioner, as no notice of demand was ever issued to the petitioner / Company. However, the HC ruled that:…
The petitioner before this, Court Kabeer Reality Private Limited is a company registered under the Companies Act, 1956, has filed this present petition being aggrieved by the order/notice dated 08.07.2019 passed by the Deputy Commissioner, CGST & Central Excise, Division – V, Indore, by which the respondent No.2 has issued a notice to the tenants of the petitioner for initiating recovery…