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TMI BlogValidity of determination of GST liability (demand) u/s 73(1) - Rejection of the compounding application...Validity of determination of GST liability (demand) u/s 73(1) - Rejection of the compounding application - Eligibility for composition scheme u/s 10(2)(a) - The High Court found merit in the petitioner's argument regarding procedural irregularity. It noted that the show cause notice for determining tax liability was issued before the eligibility for the composition scheme was even considered, let alone rejected. This violated the statutory scheme outlined in the Act. The Court emphasized that the proper sequence of procedures should have been followed, starting with determining the petitioner's eligibility for the composition scheme. Only after an order rejecting the composition application should a notice under Section 73(1) be issued to determine tax liability. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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