Case Law Details
Raghavendra Construction Vs State of Telangana (Telangana High Court)
Held that If there is payment of tax under the composition scheme, question of regular assessment would not arise under Telangana Value Added Tax Act, 2005 (TVAT Act).
Facts-
The petitioner is a special class civil contractor registered with the Government of Telangana. It is carrying on the business of execution of civil work relating to construction of roads etc. Petitioner is a registered dealer with the respondent no. 2 under the Telangana Value Added Tax Act, 2005 as well as under the Goods and Services Tax (GST).
Petitioner had opted for composition of tax and therefore filed applications under Form VAT 250 on monthly basis covering the aforesaid assessment periods along with the returns filed under Form VAT 200. The petitioner received an urgent payment notice from the respondent no. 2. The petitioner accordingly contended that urgent payment notice issued by the respondent no. 2 is illegal and needs to be set aside.
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