Petition dismissed for failing to rebut migration to regular tax scheme after non-response, non-filing, and non-payment.
Case-Laws
GST
The HC dismissed the petitions and upheld the impugned orders, finding that the petitioner failed to rebut the intimations that he migrated from the composition scheme to the regular scheme. The record established non-response to show-cause notices, no filing of returns, and non-payment of tax; no evidence was produced demonstrating any challenge to the
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