This Court directs the respondent to consider petitioner’s representation for reversion from regular to composition levy.
Registration from regular to composition Scheme —-- The petitioner sought for quashing of the SCN dated 08th February, 2021 as well as for reverting/changing back the nature of levy to be imposed on the petitioner from regular to composition levy w.e.f. 01st January, 2020. The counsel for petitioner submitted that though the petitioner is not engaged in any interstate outward supply of goods, yet it has been registered as an interstate supplier. The counsel for the respondent submitted that the petitioner was registered as an interstate supplier at petitioner’s own request. The SCN dated 08th February, 2021 has been rescinded by the respondent on 23rd February, 2021. The court observed that the petitioner’s representation seeking reversion from regular to composition levy is pending consideration before the respondent.
Held that:-The Hon’ble High Court directed the respondent to consider petitioner’s representation for reversion from regular to composition levy within two weeks and if it finds that the petitioner fulfils the eligibility criteria, then it should recommend petitioner’s case to the GSTN.
This Court directs the respondent to consider petitioner’s representation for reversion from regular to composition levy.
Registration from regular to composition Scheme —-- The petitioner sought for quashing of the SCN dated 08th February, 2021 as well as for reverting/changing back the nature of levy to be imposed on the petitioner from regular to composition levy w.e.f. 01st January, 2020. The counsel for petitioner submitted that though the petitioner is not engaged in any interstate outward supply of goods, yet it has been registered as an interstate supplier. The counsel for the respondent submitted that the petitioner was registered as an interstate supplier at petitioner’s own request. The SCN dated 08th February, 2021 has been rescinded by the respondent on 23rd February, 2021. The court observed that the petitioner’s representation seeking reversion from regular to composition levy is pending consideration before the respondent.
Held that:-The Hon’ble High Court directed the respondent to consider petitioner’s representation for reversion from regular to composition levy within two weeks and if it finds that the petitioner fulfils the eligibility criteria, then it should recommend petitioner’s case to the GSTN.