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of The HC held that the appellant could not be treated as permitted to pay tax on compounded basis u/s 7 of KGST Act. Despite applying for compounded tax, there was no express permission granted by the department within the stipulated period. The appellant's conduct showed intent to pay regular tax u/s 5, not compounded tax. As actual payment was u/s 5 during the assessment year, the appellant was entitled to the concessional tax rate announced for bar attached hotels. The department erred in accepting the compounding application post assessment year and completing assessment based on it.
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