Issuance of Garnishee Notices - composition scheme - dispute ...

Case Laws VAT and Sales Tax

June 16, 2022

Issuance of Garnishee Notices - composition scheme - dispute over turnover - execution of civil work relating to construction of roads - If there is payment of tax under the composition scheme, question of regular assessment would not arise. In such circumstances receipt or nonreceipt of pre-assessment notices or assessment orders would have no significance or bearing as those are besides the point. When an action is without jurisdiction, the fact that the same has been put to challenge after two years would not be of material consequence. - HC

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Issuance of Garnishee Notices - composition scheme - dispute ...

Case Laws VAT and Sales Tax

June 16, 2022

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