https://www.taxtmi.com/caselaws?id=168946 An application for compounding tax under the Kerala Value Added Tax regime, filed after the prescribed time and without payment by the cut-off date, could not be entertained under rule 11 or section 8. The doctrines of implied powers and substantial compliance apply only to incidental powers needed to effect an express statutory power; they do not authorise acceptance of a time-barred filing or condonation of delay caused by the assessee's default. en-us Fri, 28 Jun 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168946 An application for compounding tax under the Kerala Value Added Tax regime, filed after the prescribed time and without payment by the cut-off date, could not be entertained under rule 11 or section 8. The doctrines of implied powers and substantial compliance apply only to incidental powers needed to effect an express statutory power; they do not authorise acceptance of a time-barred filing or condonation of delay caused by the assessee's default. Case-Laws VAT and Sales Tax Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168946