Merely exercising option under composite scheme cannot prevent Revenue Department from demanding the recovery of GST


Last updated: 20 July 2021

Court :
Andhra Pradesh High Court

Brief :
The Hon'ble Andhra Pradesh High Court in Godway Furnicrafts vs. the State of AP [Writ Petition No.10350 of 2020, dated November 11, 2020] confirmed the demand for recovery of Goods and Services Tax ("GST") by Revenue Department and held that merely because the assessee has exercised an option under the composite scheme and that it took time for the Revenue Authorities to verify the genuineness, it cannot prevent them from directing the assessee to pay tax, if the option exercised was found to be incorrect.

Citation :
Writ Petition No.10350 of 2020, dated November 11, 2020

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Bimal Jain
Published in GST
Views : 103

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