https://www.taxtmi.com/caselaws?id=358263 Under the KVAT Act, a dealer covered by a composition certificate could not be moved to the regular VAT scheme for a period during which that certificate remained uncancelled. The cancellation notice and order operated only from 22.07.2015 and permitted regular returns only from 01.08.2015, so cancellation was a necessary precondition before regular reassessment could be made. As the certificate was still subsisting for April 2014 to March 2015, reassessment for that period under the regular scheme was impermissible and unsustainable. en-us Mon, 02 Apr 2018 00:00:00 +0530 Tue, 19 Feb 2019 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358263 Under the KVAT Act, a dealer covered by a composition certificate could not be moved to the regular VAT scheme for a period during which that certificate remained uncancelled. The cancellation notice and order operated only from 22.07.2015 and permitted regular returns only from 01.08.2015, so cancellation was a necessary precondition before regular reassessment could be made. As the certificate was still subsisting for April 2014 to March 2015, reassessment for that period under the regular scheme was impermissible and unsustainable. Case-Laws VAT and Sales Tax Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358263