https://www.taxtmi.com/caselaws?id=423830 A composition scheme under the Telangana VAT framework operates as a binding statutory arrangement once validly opted for and accepted, so tax paid at the composition rate on the same turnover creates a jurisdictional fact. On that basis, regular assessment for the same assessment periods is impermissible unless the composition arrangement is lawfully displaced. Where the turnover and composition payment are undisputed, the commentary states that consequential demand notices and garnishee recovery steps based on regular assessment are unsustainable, and issues about pre-assessment notice or service of assessment orders do not cure the core jurisdictional defect. 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 A composition scheme under the Telangana VAT framework operates as a binding statutory arrangement once validly opted for and accepted, so tax paid at the composition rate on the same turnover creates a jurisdictional fact. On that basis, regular assessment for the same assessment periods is impermissible unless the composition arrangement is lawfully displaced. Where the turnover and composition payment are undisputed, the commentary states that consequential demand notices and garnishee recovery steps based on regular assessment are unsustainable, and issues about pre-assessment notice or service of assessment orders do not cure the core jurisdictional defect. Case-Laws VAT and Sales Tax Fri, 10 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423830