https://www.taxtmi.com/highlights?id=84807 The HC held that Rule 6-B(2)(iii) of the A.P.G.S.T Act prescribing conditions for cancellation of composition tax permission u/s 5-G is intra vires. However, the cancellation of the L1 certificate for late filing of returns appeared disproportionate. The matter was remanded to the Assessing Authority to reconsider the cancellation issue. The parties were anonymized. en-us Mon, 13 Jan 2025 08:40:06 +0530 Mon, 13 Jan 2025 08:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84807 The HC held that Rule 6-B(2)(iii) of the A.P.G.S.T Act prescribing conditions for cancellation of composition tax permission u/s 5-G is intra vires. However, the cancellation of the L1 certificate for late filing of returns appeared disproportionate. The matter was remanded to the Assessing Authority to reconsider the cancellation issue. The parties were anonymized. Highlights VAT / Sales Tax Mon, 13 Jan 2025 08:40:06 +0530 https://www.taxtmi.com/highlights?id=84807