https://www.taxtmi.com/caselaws?id=267348 An assessee who opts for compounding of an offence under the Kerala Value Added Tax Act ordinarily cannot use the general appellate remedy to repudiate the admission on which the composition rests. Section 55 allows appeals against orders under the Act, but the compounding scheme under Section 74 proceeds on acceptance of settlement in lieu of adjudication. An appeal may be considered only where the complaint is confined to a patent or arithmetical error in quantifying the compounding fee, without reopening the admission of guilt. Because the challenge in this instance went to the root of that admission, the compounding order was not open to challenge. en-us Tue, 10 Jun 2014 00:00:00 +0530 Wed, 04 Nov 2015 09:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267348 An assessee who opts for compounding of an offence under the Kerala Value Added Tax Act ordinarily cannot use the general appellate remedy to repudiate the admission on which the composition rests. Section 55 allows appeals against orders under the Act, but the compounding scheme under Section 74 proceeds on acceptance of settlement in lieu of adjudication. An appeal may be considered only where the complaint is confined to a patent or arithmetical error in quantifying the compounding fee, without reopening the admission of guilt. Because the challenge in this instance went to the root of that admission, the compounding order was not open to challenge. Case-Laws VAT and Sales Tax Tue, 10 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267348