Deem Distributors Private Ltd Vs Union Of India
Date: August 3, 2021
Court: High Court
Bench: Telangana
Type: Writ Petition
Judge(s)/Member(s): M S Rao, Vinod Kumar
Subject Matter
No tax demand can be issued or raised when investigation is still in progress
Summary
Sub-Section (5) of Section 74 of the Act gives a choice to the tax payer to make any payment, if he is so chooses , but it does not confer any power on the respondents to make a demand as if there has been a determination of liability of the As…
The petitioner is a partnership firm and is registered under the Telangana GST Act, 2017, CGST Act, 2017 and IGST Act, 2017 and is involved in the business of dealing in goods and services relating to Ferrous waste and scrap, re-melting scrap ingots of iron or steel, flat rolled products of iron or non-alloy steel of a width of 600 mm or hot rolled, not clad, plated or coated etc. 2. In the instan…