GST Update

 Desk of CA. Praveen Sharma – 829 Series (CAPS) 

ALLAHABAD HIGH COURT IN THE CASE OF Poddar Electronics Security

Multiple writ petitions were heard together since they raised the same issue, with Writ Tax No. 736 of 2020 treated as the lead case.

The petitioner, engaged in trading of electronic items, was originally registered as a composition taxpayer under GST after migrating from VAT.

From October 2017, his GST status was suddenly shown as a regular taxpayer, though he claimed never to have opted out of the composition scheme.

Despite repeated emails to GSTN and CBEC about the error, the department later informed him (April 2018) that he had opted out on November 3, 2017.

Based on this, the department issued notices for return filing and tax payment, leading to an order in November 2018 treating him as a regular taxpayer.

The Court held that the petitioner failed to bring timely evidence or challenge the intimation of opting out and did not respond to notices or file returns.

Link: CA. Praveen Sharma on Linkedin

Regards

CAPS

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