https://www.taxtmi.com/caselaws?id=423830 The court ruled in favor of the petitioner, a civil contractor, in a tax dispute case. It found that the urgent payment notice demanding a substantial sum and garnishee notices issued were invalid as the petitioner had already paid taxes under a composition scheme. The court emphasized that fresh assessments at a higher tax rate were not permissible after opting for the composition scheme. Additionally, it deemed the procedural compliance of notice delivery irrelevant, focusing on the lack of jurisdiction in the fresh assessments. The court set aside the notices, declaring them legally unsound, and allowed the writ petitions without awarding costs. en-us Fri, 10 Jun 2022 00:00:00 +0530 Wed, 15 Jun 2022 21:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423830 The court ruled in favor of the petitioner, a civil contractor, in a tax dispute case. It found that the urgent payment notice demanding a substantial sum and garnishee notices issued were invalid as the petitioner had already paid taxes under a composition scheme. The court emphasized that fresh assessments at a higher tax rate were not permissible after opting for the composition scheme. Additionally, it deemed the procedural compliance of notice delivery irrelevant, focusing on the lack of jurisdiction in the fresh assessments. The court set aside the notices, declaring them legally unsound, and allowed the writ petitions without awarding costs. Case-Laws VAT and Sales Tax Fri, 10 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423830