HC directs the assessee to pay tax for pre-registration period in DRC-03 considering technical limitation in portal
Court :
Kerala High Court
Brief :
In M/s.Joseph Tea Company ltd. v. State Tax Officer [WP(C)No. 17235 of 2020 decided on June 17, 2021] M/s. Joseph Tea Company ltd. ('the Appellant') is a registered dealer under the Kerala Value Added Tax Act ('the Kerala VAT Act'), had migrated from the Goods and Services ('GST') regime and applied for registration under the Central Goods and Services Tax Act, 2017 ('the CGST Act').
Citation :
WP(C)No. 17235 of 2020 decided on June 17, 2021
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Bimal Jain
Published in GST
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