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Procedural Fairness Prevails: Kerala HC Remands Tax Assessment in Teena Jacob vs. State Tax Officer
Case Law Details
- Case Name
- Teena Jacob Vs State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Teena Jacob Vs State Tax Officer (Kerala High Court)
In the case of Teena Jacob vs. State Tax Officer before the Kerala High Court, the petitioner, a registered dealer under the CGST/KSGST Rules, 2017, had opted for the composition scheme during the tax period 2017-18. However, the proper officer found that the petitioner was engaged in works contract activities, which made them ineligible for the composition scheme. Consequently, the officer issued a show cause notice rejecting the composition scheme application and also issued a notice under Section 61(3) to determine the ta...
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