Procedural Fairness Prevails: Kerala HC Remands Tax Assessment in Teena Jacob vs. State Tax Officer

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 tax and other dues ...