https://www.taxtmi.com/caselaws?id=371013 The court held that once an assessee voluntarily compounds an offence, they cannot dispute the penalty proposal. However, challenges can be made during assessment, independent of compounding. The court interpreted amendments to the Act to conclude that the proviso's limit should be understood as part of the enhanced fee structure, rejecting the contention that the proviso retained a maximum of &8377; 2 lakhs in 2009. The judgment reducing the compounding fee was set aside, and the State's appeal was allowed. The court dismissed the second appeal as the compounding fees were already paid, rejecting the writ appeal by the assessee without costs. 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 The court held that once an assessee voluntarily compounds an offence, they cannot dispute the penalty proposal. However, challenges can be made during assessment, independent of compounding. The court interpreted amendments to the Act to conclude that the proviso's limit should be understood as part of the enhanced fee structure, rejecting the contention that the proviso retained a maximum of &8377; 2 lakhs in 2009. The judgment reducing the compounding fee was set aside, and the State's appeal was allowed. The court dismissed the second appeal as the compounding fees were already paid, rejecting the writ appeal by the assessee without costs. Case-Laws VAT and Sales Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371013