https://www.taxtmi.com/caselaws?id=349947 A notice under Section 82 of the Karnataka Value Added Tax Act, 2003 does not bar a protective assessment under Section 38(5). Compounding proceedings under Section 82 are distinct and, where they have not reached finality, assessment action may still proceed. Section 38(5) applies when there is evidence of tax liability and the prescribed authority has reason to believe the dealer may not pay assessed tax, penalty, or interest. Delayed registration, non-filing of returns, partial payments, and absence of a valid explanation were treated as sufficient factual basis for that statutory belief. en-us Fri, 08 Sep 2017 00:00:00 +0530 Tue, 04 Sep 2018 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349947 A notice under Section 82 of the Karnataka Value Added Tax Act, 2003 does not bar a protective assessment under Section 38(5). Compounding proceedings under Section 82 are distinct and, where they have not reached finality, assessment action may still proceed. Section 38(5) applies when there is evidence of tax liability and the prescribed authority has reason to believe the dealer may not pay assessed tax, penalty, or interest. Delayed registration, non-filing of returns, partial payments, and absence of a valid explanation were treated as sufficient factual basis for that statutory belief. Case-Laws VAT and Sales Tax Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349947