Kerala HC quashed the assessment order under GST Act for not following procedure for compounding scheme
The Kerala High Court quashed the assessment order under the Goods and Service Tax Act, 2017 (GST Act) for not following procedure for compounding scheme. The petitioner is the registered dealer under the provisions of CGST/KSGST Rules, 2017. The petitioner had opted for composition scheme during the tax period 2017-18. As per Section 10(2)(a) of…
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