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2024 (5) TMI 510 - KERALA HIGH COURTValidity of determination of GST liability (demand) u/s 73(1) - Rejection of the compounding application - Eligibility for composition scheme u/s 10(2)(a) - notice for hearing the petitioner for determining the tax liability under Section 61 (3) of CGST/SGST Act, 2017 not issued - HELD THAT:- There has been violation of the statutory scheme in the present case by the second respondent. He ought to have first determined the eligibility of the petitioner for the compounding scheme and the order should have been passed for proceeding further in determining Tax liability under Section 73 of the Act. Without there being an order rejecting the application of the petitioner, notice under Section 73 has been issued. This is a complete violation of the Scheme of the Act and therefore, it is opined that the impugned order is unsustainable and it is hereby set aside. The matter is remitted back to the second respondent, first to determine the eligibility of the petitioner to the compounding scheme. The petitioner is directed to file reply to the show cause notice for rejection of the application under the composition scheme within a period of ten days from today. Petition disposed off by way of remand.
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