2026 (9) TMI 1272

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner : Mr. Raja. Karthikeyan For the Respondent  : Mr. R. Parthiban Special Government Pleader ORDER Mr. R. Parthiban, learned Special Government Pleader takes notice for the respondent. 2. This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner and the learned Special Government Pleader for the respondent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....composition scheme and was, therefore, eligible to pay tax at the compounded rate in terms of the notifications issued under Section 10 of the respective GST enactments, 2017. 5. The learned counsel for the petitioner drew attention of this Court to Notification No.02/2019-Central Tax, dated 29.01.2019. The text of the said notification is reproduced below: 6. The said notification merely gi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m 01.04.2019. Therefore, the petitioner would be eligible for the composition levy in terms of the amendment only for the succeeding tax period commencing from 01.04.2019. Therefore, this writ petition is devoid of merits and is liable to be dismissed. 8. At this stage, the learned counsel for the petitioner submits that the petitioner is willing to pre-deposit 25% of the disputed tax as a cond....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....07 of the CGST Act, 2017 and disposed of on merits and in accordance with law, within a period of three months thereafter. Needless to state, the petitioner shall also be heard. 12. This Writ Petition is dismissed, with above directions. No costs. Consequently, connected miscellaneous petition is closed. ============= Document 1 [To be published in the Gazette of India, Extraordinary, P....