https://www.taxtmi.com/caselaws?id=339836 Under the Kerala Value Added Tax Act, a taxpayer could not be compelled to continue under the compounding scheme for assessment year 2016-17 unless the relevant proviso was operative for that year. The earlier continuation requirement had been altered by the Kerala Finance Act, 2014, and the fourth proviso relied on by the department came into force only on 18.07.2016, after the start of the assessment year. A prior year's compounding and the filing of a quarterly return did not, by themselves, establish a statutory obligation to remain in compounding, as the return reflected regular self-assessment. The assessment order was therefore not sanctioned by law and was set aside, subject to fresh proceedings if otherwise permissible. en-us Thu, 23 Feb 2017 00:00:00 +0530 Mon, 06 Mar 2017 21:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339836 Under the Kerala Value Added Tax Act, a taxpayer could not be compelled to continue under the compounding scheme for assessment year 2016-17 unless the relevant proviso was operative for that year. The earlier continuation requirement had been altered by the Kerala Finance Act, 2014, and the fourth proviso relied on by the department came into force only on 18.07.2016, after the start of the assessment year. A prior year's compounding and the filing of a quarterly return did not, by themselves, establish a statutory obligation to remain in compounding, as the return reflected regular self-assessment. The assessment order was therefore not sanctioned by law and was set aside, subject to fresh proceedings if otherwise permissible. Case-Laws VAT and Sales Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339836