Tax Liability Notice on Royalty Under Section 73(5) Not Final Order, Premature Challenge Dismissed

Tax Liability Notice on Royalty Under Section 73(5) Not Final Order, Premature Challenge DismissedCase-LawsGSTHC dismissed the premature writ petition challenging tax liability on royalty under KGST/CGST Act. The disputed Annexure-D was merely an intimati

Tax Liability Notice on Royalty Under Section 73(5) Not Final Order, Premature Challenge Dismissed
Case-Laws
GST
HC dismissed the premature writ petition challenging tax liability on royalty under KGST/CGST Act. The disputed Annexure-D was merely an intimation of ascertained tax under s.73(5), providing opportunity to either pay with interest or file submissions. No formal show cause notice under s.73(1) or final order under s.73(9) had been issued yet. The court held that petitioner re

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