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    <title>2024 (5) TMI 510 - KERALA HIGH COURT</title>
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    <description>The HC set aside the impugned order rejecting the petitioner&#039;s application for the composition scheme under CGST/KSGST Rules, 2017, due to procedural errors. The matter was remitted back to the second respondent to first assess the petitioner&#039;s eligibility for the scheme. The petitioner was directed to respond to the show cause notice within ten days, with the second respondent required to adjudicate the notice after providing an opportunity for a hearing. If the application for compounding is rejected, only then should a notice under Section 73(1) be issued. The writ petition was disposed of accordingly.</description>
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    <pubDate>Mon, 25 Mar 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=752457</link>
      <description>The HC set aside the impugned order rejecting the petitioner&#039;s application for the composition scheme under CGST/KSGST Rules, 2017, due to procedural errors. The matter was remitted back to the second respondent to first assess the petitioner&#039;s eligibility for the scheme. The petitioner was directed to respond to the show cause notice within ten days, with the second respondent required to adjudicate the notice after providing an opportunity for a hearing. If the application for compounding is rejected, only then should a notice under Section 73(1) be issued. The writ petition was disposed of accordingly.</description>
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