Kerala HC quashes Assessment Order under GST Act for not following Procedure for Compounding Scheme [Read Order]

Kerala HC quashed the assessment order under GST Act for not following procedure for compounding scheme
By Kalyani B. Nair - On May 4, 2024 12:12 pm - 2 mins read
Kerala HC - Assessment Order - GST Act - Procedure for Compounding Scheme - TAXSCAN

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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