https://www.taxtmi.com/caselaws?id=371013 Compounding of offences under the Kerala Value Added Tax framework prevents an assessee who voluntarily obtains compounding from contesting the factual basis of the related penalty proceedings, including inclusion of additional machines. Such factual objections may remain available in independent assessment proceedings where properly raised. Amendments enhancing the compounding fee must be read purposively across the relevant provision, including its proviso, rather than preserving an earlier lower ceiling. This construction avoids irrationally different fees for the same continuing offence based solely on the month of detection and gives full effect to the legislative enhancements. en-us Fri, 26 Oct 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371013 Compounding of offences under the Kerala Value Added Tax framework prevents an assessee who voluntarily obtains compounding from contesting the factual basis of the related penalty proceedings, including inclusion of additional machines. Such factual objections may remain available in independent assessment proceedings where properly raised. Amendments enhancing the compounding fee must be read purposively across the relevant provision, including its proviso, rather than preserving an earlier lower ceiling. This construction avoids irrationally different fees for the same continuing offence based solely on the month of detection and gives full effect to the legislative enhancements. Case-Laws VAT and Sales Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371013