https://www.taxtmi.com/caselaws?id=346703 The second proviso to Section 16(2) of the Kerala Value Added Tax Act, 2003 allows a dealer who missed the Section 8 time limit to seek compounding only as a one-time measure and only if the statutory conditions are satisfied. The proviso requires the dealer to remit the tax and interest along with the application, and that requirement is mandatory. As the application in question was belated and was not accompanied by payment of tax and interest, the dealer could not claim the benefit of the proviso. The rejection of the compounding application was therefore upheld. en-us Wed, 28 Jun 2017 00:00:00 +0530 Tue, 22 Aug 2017 07:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346703 The second proviso to Section 16(2) of the Kerala Value Added Tax Act, 2003 allows a dealer who missed the Section 8 time limit to seek compounding only as a one-time measure and only if the statutory conditions are satisfied. The proviso requires the dealer to remit the tax and interest along with the application, and that requirement is mandatory. As the application in question was belated and was not accompanied by payment of tax and interest, the dealer could not claim the benefit of the proviso. The rejection of the compounding application was therefore upheld. Case-Laws VAT and Sales Tax Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346703