https://www.taxtmi.com/caselaws?id=371583 A taxpayer who had applied for compounding and paid the demanded fee could not later resile on a plea of coercion; that challenge failed. Commencement of a beer and wine parlour triggered the statutory disqualification automatically, so entitlement to continue under the compounding scheme ended by operation of law and no prior departmental cancellation was required before regular assessment. Proceedings under section 25(1) were found to have been initiated beyond the five-year limit, and the expiry of that period was treated as jurisdictional, rendering the assessment time-barred and without authority. en-us Fri, 31 Aug 2018 00:00:00 +0530 Thu, 06 Dec 2018 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371583 A taxpayer who had applied for compounding and paid the demanded fee could not later resile on a plea of coercion; that challenge failed. Commencement of a beer and wine parlour triggered the statutory disqualification automatically, so entitlement to continue under the compounding scheme ended by operation of law and no prior departmental cancellation was required before regular assessment. Proceedings under section 25(1) were found to have been initiated beyond the five-year limit, and the expiry of that period was treated as jurisdictional, rendering the assessment time-barred and without authority. Case-Laws VAT and Sales Tax Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371583