https://www.taxtmi.com/caselaws?id=395135 The HC dismissed the writ petition filed by the petitioner, a bar hotel operator, challenging the revision of compounded tax liability under the KGST Act. The court upheld the assessing authority's decision to revise assessments based on the previous year's revised assessment, finding no violation of Section 7(b). The rectification applications under Section 43 were deemed invalid as the final assessment complied with the KGST Act. Precedents supported the authority's right to revise compounded tax based on revised computations. The petitioner's arguments were rejected, affirming the legality of the revised assessments. en-us Thu, 30 Apr 2020 00:00:00 +0530 Wed, 06 Nov 2024 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395135 The HC dismissed the writ petition filed by the petitioner, a bar hotel operator, challenging the revision of compounded tax liability under the KGST Act. The court upheld the assessing authority's decision to revise assessments based on the previous year's revised assessment, finding no violation of Section 7(b). The rectification applications under Section 43 were deemed invalid as the final assessment complied with the KGST Act. Precedents supported the authority's right to revise compounded tax based on revised computations. The petitioner's arguments were rejected, affirming the legality of the revised assessments. Case-Laws VAT / Sales Tax Thu, 30 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395135