Teena Jacob (Prop of City Paving Tiles) Vs State Tax Officer
Date: March 24, 2024
Subject Matter
Eligibility for the composition scheme must be determined before issuing a notice to determine tax liability u/s 73(1)
Summary
The petitioner, a registered dealer under the CGST/KSGST Rules, 2017, had chosen the composition scheme but was found to be engaged in works contract activities, making them ineligible for the scheme. The tax officer issued a show cause notice reject…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. The present writ petition is filed impugning Ext.P9 order dated 18.12.2023 passed by the Assistant Commissioner, Taxpayer Services Division, Ernakulam North, 2 nd respondent in the writ petition. 2. The petitioner is the registered dealer under the provisions of CGST/KSGST Rules, 2017. The petitioner had opted for composition scheme during th…