https://www.taxtmi.com/caselaws?id=387525 An assessment under the U.P. GST Act was not without jurisdiction where the assessee had not actually opted for compounding and had filed returns for regular assessment. The writ challenge relied on a claimed choice of the compounding method, but the record showed regular-return filing during the relevant period. On that factual basis, the objection that the assessing authority lacked jurisdiction failed, and the assessment under Section 64 was upheld. en-us Mon, 21 Oct 2019 00:00:00 +0530 Tue, 11 Mar 2025 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387525 An assessment under the U.P. GST Act was not without jurisdiction where the assessee had not actually opted for compounding and had filed returns for regular assessment. The writ challenge relied on a claimed choice of the compounding method, but the record showed regular-return filing during the relevant period. On that factual basis, the objection that the assessing authority lacked jurisdiction failed, and the assessment under Section 64 was upheld. Case-Laws GST Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387525