Madras High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Madras High Court
Where registered dealer challenged denial of composition levy prior to 01.04.2019 relying on Notification 02/2019, since enhanced turnover threshold under composition scheme was operative only from 01.04.2019 as implemented by Notification 14/2019, benefit could not be granted for any period before that date and writ petition was dismissed