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    <title>2019 (9) TMI 322 - KERALA HIGH COURT</title>
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    <description>Whether an assessment completed under the compounding scheme under the Kerala Value Added Tax Act, 2003 can be reopened under Section 25 without first cancelling the compounding permission under Section 8 is identified as the central issue, along with whether a compounding permission granted without jurisdiction is void ab initio. The matter was not finally decided in the text; both questions were referred to a Full Bench for authoritative determination.</description>
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      <description>Whether an assessment completed under the compounding scheme under the Kerala Value Added Tax Act, 2003 can be reopened under Section 25 without first cancelling the compounding permission under Section 8 is identified as the central issue, along with whether a compounding permission granted without jurisdiction is void ab initio. The matter was not finally decided in the text; both questions were referred to a Full Bench for authoritative determination.</description>
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