TVAT Act: Regular assessment for composition scheme dealer is untenable in law

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). Petit...