Compounding scheme reassessment and void jurisdictional permission under Kerala VAT Act referred for Full Bench decision.

Whether an assessment completed under the compounding scheme under the Kerala Value Added Tax Act, 2003 can be reopened under Section 25 without first cancelling the compounding permission under Section 8 is identified as the central issue, along with whether a compounding permission granted without jurisdiction is void ab initio. The matter was not finally decided in the text; both questions were referred to a Full Bench for authoritative determination.

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Issues: Whether an assessment completed under the compounding scheme under the Kerala Value Added Tax Act, 2003 can be reopened under Section 25 without first cancelling the permission granted for compounding under Section 8; and whether the permission for compounding, if granted without jurisdiction, is void ab initio.

Outcome: The questions were referred for authoritative decision by a Full Bench.

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