https://www.taxtmi.com/caselaws?id=357205 Under the Kerala Value Added Tax Act, compounding of an offence under section 74 carries finality once the assessee voluntarily seeks composition and pays the amount determined, so the assessee cannot later reopen the compounding order by disputing the underlying admission of suppression or irregularity. A limited challenge may still lie under the appellate remedy in section 55 where the dispute is confined to a patent or purely arithmetical mistake in quantification of the compounding fee; however, where the challenge goes beyond quantification and attacks the basis of composition itself, interference is not warranted. en-us Fri, 09 Mar 2018 00:00:00 +0530 Sat, 02 Feb 2019 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357205 Under the Kerala Value Added Tax Act, compounding of an offence under section 74 carries finality once the assessee voluntarily seeks composition and pays the amount determined, so the assessee cannot later reopen the compounding order by disputing the underlying admission of suppression or irregularity. A limited challenge may still lie under the appellate remedy in section 55 where the dispute is confined to a patent or purely arithmetical mistake in quantification of the compounding fee; however, where the challenge goes beyond quantification and attacks the basis of composition itself, interference is not warranted. Case-Laws VAT and Sales Tax Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357205