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MINI PREMJIT vs. THE STATE TAX OFFICER AND OTHER
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Harisankar V. Menon
Meera V.menon
K.krishna
Res. Counsel
Dr.thushara James

Petitioner / Applicant

MINI PREMJIT
Respondent THE STATE TAX OFFICER AND OTHER
Court Kerala High Court
State

Kerala

Date Sep 22, 2021
Order No.

WP(C) NO. 10505 OF 2021

Citation

2021(9) TAXREPLY 4770
Original Order
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ORDER

The limited prayer in this writ petition is to dispose of Ext.P2 appeal filed under Section 107 of the Central Goods and Services Tax Act, 2017 [for short, the Act] in a time bound manner and to defer proceedings pursuant to Exts.P3 and P4 till the appeal preferred by the petitioner is considered. 2. A perusal of Ext.P1 order shows that the 1st respondent was considering the question whether the activities undertaken by the petitioner was in the nature of works contract service under Section 2(119) or a manufacture and sale of goods under the Act. If it was the former, petitioner was liable to pay tax under Section 9(1) while if it was the latter, she would be eligible to opt for composition under Section 10 of the Act. In Ext.P1, it was concluded that petitioner was engaged in the supply of works contract service from 01.07.2017 and therefore denied the option of the petitioner to pay tax under Section 10 in lieu of tax payable under Section 9(1) for the period from 01.07.....

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