High Court: No permission for compounded tax, appellant eligible for concessional rate u/s 5.

The High Court determined that the appellant was not permitted to pay tax on a compounded basis under Section 7 of the KGST Act, as no express permission was granted by the department within the required timeframe. The appellant's actions indicated an intention to pay regular tax under Section 5, and actual payments were made under this section during the assessment year. Consequently, the appellant was eligible for the concessional tax rate applicable to bar-attached hotels. The department made an error by accepting the compounding application after the assessment year and basing the assessment on it. .....

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